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TREATISE

OF THE

Exchequer and Revenue

O F

IRELAND.

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TREATISE

OF THE

Exchequer and Revenue

O F

I R E L A

By G. E. HOWARD, Esq,

MOST HUMBLY INSCRIBED,

To the TREASURER, CHANCELLOR, LORD

CHIEF BARON, and the Reft of the BARONS

of the Court of Exchequer.

IM TWO VOLUMES.

VOL. I.

DUBLIN:

PRINTED BY J. A. HUSBAND, FOR E. LYNCH, No. 6, SKINNER-ROW.

M,DCC,IXXV1,

SUBSCRIBERS NAMES.

HIS Excellency Earl Harcourt, Lord Lieutenant of Ireland,
6 Sets.
Rt. hon. James Lord Liflford, Lord Chancellor of Ireland.
Rt. hon. William Gerard Hamilton, Chancellor of the Exchequer.
Rt. hon. John Lord Annaly, Lord Chief Juftice of the King's bench.
Rt. hon. Richard Rigb}', Mafter of the Rolls.

Rt. hon. Marcus Patterfon, Lord Chief Juftice of the Common pleas.
Rt. hon. Anthony Fofter, Lord Chief Baron of the Exchequer.
Hon. Mr. Juftice Robinfon,
Hon. Mr. Baron Scott.
Hon. Mr. Juftice Tennifon,
Hon. Mr. Juftice Henn.
Hon. Mr. Baron Power.
Hon. Mr. Juftice Lill.
Late hon. Mr. Juftice Malone.

Adams, Mr. James, Commander
of the Townftiend Revenue
Cruizer.

Agar, James, Efq; one of the
Commiflloners of the Revenue.

Annefley, Hon. Richard.

Armfteed, Francis, Efqi

Bellamont, Earl of.

Barry, Gaynor, Efq;

Eetagh, Mr. Henry, Attorney.

Beresford, Rt. hon. John, one of
the Commilfioners of the Re-
venue of Ireland.

Birch, Robert, Efq;
Blakeney, Mr. Charles, Attorney,
Blaquiere, Rt. hon. Sir John, 2 Sets.
Bourke, John, Efq; one of the

Commiflloners of the Revenue

of Ireland,
Browne, Hon. James.
Burgh, Walter, Efq;
Burke, Edmund, Efq;
Burke, William, Efq;
Bufteed, Jephfon, Efq;
Butler, Hon. John.

Charlemont, Earl of,
Cloyne, Bilhop of.

Caldbeck,

Caldbeck, William, Efq;

Caldwell, Charles, Efq;

Carleton, Hugh, Efq;

Carmichael, Hugh, Efq-,

Carroll, Mr. John, Attorney.

Carr, Mr. Richard Cooban.

Carfon, Mr. Robert, Attorney.

Chapman, Benjamin, Efq;

Chefter, Mr. Richard, Attorney.

Clements, Rt. hon. Nathaniel.

Colles, Mr. Richard, Attorney.

Commillioners of the Imprefl: Ac-
counts.

Commillioners of the Revenue,
Rt. hon. and hon.

Connor, Charles, Efq;

Cooke, Mr. Theodore.

Copinger, Maurice, Efq; Second
Serjeant.

Coulfon, Henr)', Efq;

Cravvfurd, Gibbs, Efq; Solicitor
to the Stamps in England.

Crookfhank, Alexander, Efq;

Crowe, Mr. James, Attorney.

Defart, Rt. hon. Lord.
Dartrey, Lord Baron of.
Darner, John, Efq;
Darby, Jonathan, jun. Efq;
Davis, Jofhua, Efq;
Dennis, James, Efq; Prime Ser-
jeant,
Dobbyn, Robert, Efq;
Dougherty, Mr. John, Attorney.
Dunkin, William, Efq;

Ellis, Rt. hon. Welborc, 2 Sets.

Ferrall, Mr, James, Attorney.
Ftnucane, Bryan, Efqj

R S NAMES.
Finucane, Matthew, Efq-,
Fitzgerald, Robert, Efq;
Fitzgibbon, John, Efq;
Flood, Frederick, Efq;
Flood, Warden, Efq;
Fofter, John, Efq;
Franklin, Alexander, Efq;
Franks, Mr. Thomas, Attorney.
Frazer, James, Efq;
French, Robert, Elq;

Glafcock, Mr. William, Attorney.
God ley, John, Efq;
Gordon, Robert, Efq;
Gorges, Hamilton, Eliq;
Green, Godfrey, Efq,

Hamilton, George, Efq;

Hamilton, Sackville, Efq;

Hart, George, Efq;

Hellen, Robert, Efq; Council to
the Commiflioners of the Re-
venue.

Herbert, John, Efq;

Hewitt, Hon. Jofepb.

Holt, William, Efq;

Hopkins, Francis, Efq;

Howard, Rt. hon. Ralph.

Howard, Hugh, Efq;

Huband, Jofeph, Efq;

Hughes, Francis Annefley, Efq;

Hunter, Charles Orby, Efq;

Huflfey, Dudley, Efq;

Hutchlnfon, Rt. hon. John Hely,
Efq; Provoft of Trinity college.

Jackfon, Mr. William, Attorney.

Keliher, Mr. William, Attorney.

Kelly.

SUBSCRIBERS NAMES.

ZCelly, Thomas, Efq;
Kingfbury, Thomas, Efq;
Kirwan, Richard, Elqi

Lane, William, Efq;

Langrifrie, Hercules, Efq; one of
the Commiflioners of the Re-
venue of Ireland.

Lees, John, Efq^

Lennon, Remigius, Efq;

Levinge, Richard, Etq^

Lukey, Mr. George, Attorney.

Lyfter, William, Efq-,

Mountmorres, Lord Baron of.

Macarthy, Dalton, Efq;

Macartney, Rt. hon. Sir George,
K. B. 6 Sets.

Macartney, Mr. George, Attorney.

Mc. Mollen, John, Efq;

Mc. Nemara, Daniel, Efq;

Malone, Rt. hon. Anthony.

Malone, Richard, Efq;

Mafon, John Monck, Efq; one of
the CommilTioners of the Re-
venue of Ireland.

Maunfell, Thomas, Efq; Council
to the CommiOioners of the
Revenue.

Montgomery, Vaun, Efq;

Morgan, Richard, Efq;

Morrifon, John, Efq;

Murphy, David, Efq;

Miiigrave, Richard, Efq;

N.
Nafh, Andrew, Efq;
Norton, Brett, Efq;

O'Brien, Sir Lucius, Bart.
O'Brien, Mr. Dennis.
O'Connor, Charles, Efq;

O'Connor, John, Efq;
Olborne, Rt. hon. Sir William,

Paul, Robert, Efq;
Plumptre, Francis, Efq;
Plumptre, Polidore, Efq;
Ponfonby, Rt. hon. John,

Ratcliflfe, Stephen, Efq;
Reilly, Hugh, Efq;
Ridge, John, Efq;
Rowley, Clotworthy, Efq;
Ryan, Matthew, Efq;

S.
Shelburne, Earl of, 2 Sets.
Southwell, Lord Baron.
Scott, John, Efq; Solicitor general,
Sherlocke, John, Efq;
Shiel, James, Efq;
Simpfon, Mr. Richard, Attorney.
Southwell, Hon. Thomas-Arthur,
Smith, Ambrofe, Efq;
Spring, Thomas, Efq;
Stacpole, Jofeph, Efq;
Staples, John, Efq; one of the
Commiflioners of the Revenue.
Steele, Sir Richard, Bart.
Sterling, Edward, Efq;
Stewart, Henry, Efq;
Stuart, Hamilton, Elc];
Swan, Edward Bellingham, Efq;.
Swan, John, Efq;
Sweeny, Edward, Efq;
Swift, Mr. Michael, Attorney..

Tighe, Edw?rd, Efq;
Tifdall, Rt. hon. Philip, Attorney
general and Secretary of State.
Toler, John, Efq;

Townfend,

SUBSCRIBERS NAMES.
Townfend, Richard, Efq; one of

the Commiflioners of the Re-
venue.

Trant, Dominick, Efq;

Tunnadine, John, Efq;

U and V.
Vernon, George, Efq^
Underwood, Richard, Efqj

Waller, Richard, Efq; Solicitor
to the Stamps in Ireland,

Waller, Robert, Eft^;
Wallis, John, Efq;
Walfhe, David, Efq;
Wefton, Robert, Efq;
Whittingham, William, Efq;
Williams, Adam, Efq;
Willmott, Sir Robert, Bart.
Wolfe, Arthur, Efq;
Wolfe, Theobald, Efq;
Wood, Attiwell, Efq;

Yelverton, Barry, Efq;

PREFACE.

MY only Intention, at firft, In colleding
and compoling the following work was
for my own priv^ate inftru6lIon and ufe ; for in
the year 174-3, having been appointed attorney
for the Kings rents in the Exchequer^ as I was in
the courfe of fix or feven years more to others of
thofe offices which I ftill hold in the feveral legal
departments of the revenue *, I very foon per-
ceived that the due and proper execution of them
required an accurate knowledge of feveral matters
of which I then was totally ignorant, and with
which but very few were acquainted ; as the aBs
oi fettlement and explanation on the rebellion in

* And have been lately appointed Solicitor to the comminioners
of the revenue.

Vol. J. A this

ii PREFACE.

this kingdom in 1641, and the proceedings
thereon ; the tru/Iee aB and the feveral after
oBs on the fubfequent rebellion in 16S8, and
the proceedings aUo thereon ; feveral branches of
the revenue of this kingdom, with the inflitution
and conftitution thereof, and the changes therein;
as alfo of the feveral ofEces where the feveral
records and archieves relating thereto were to be
found.

And being extremely uneafy in this flate of
ignorance of the feveral bufinefles in which it
was fit I fliould be knowing, I immediately fet
about examining all the books and records in the
feveral public offices of the kingdom for upwards
of one hundred years before, which were in any
fort converfant with the Exchequer and Revenue
of Ireland ; and fome of the gentlemen who had
been for a confiderable time deputies in the faid
ofHces, having not only freely communicated to
me every intelligence I requeued of them, but
alfo furniHied me with copies ot all luch extracSl?,
' ' minutes, ^c. as they had themfelves taken, or
were in their poiTeiTion, relating to the matters
which they found I was collecting. What with
thefe, and the innumerable copies and extracts
which I had myfelf taken, together with the

many

PREFACE. ,^

many fpecial cafes which happened in the court
of Exchequer here, relating to my fevcral de-
partments in the revenue, in the long courfe of
three and thirty years experience, and which I
likewife had from time to time colledled ; as alfo
many fpecial cafes from EngUfli authorities ; the
whole was at length fwelled to no lefs a bulk
in the manufcript, than four very large folio
volumes *,

But as feveral arduous matters, not only in the
common law, but alfo of the conftitution, (as I
may fay) of this kingdom, far above my readings
and knowledge, were difperfed through the whole,
as I had collecSted them from various treatifes on

* This enquiry brought to my recolledtion an irreparable lofs to
the pubhc, of which I myfelf bad knowledge : Dudley Loftus,
efq; who had exercifed fome high offices in this kingdom for many
years during the reign of King Charles Ift, and the fuccelllve Kings,
Charles lid, and James lid, a gentleman of great abilities and
learning, having made collections of feveral important matters
relative to the aforefaid aHs of felthment and explanation, as alfo to
the rebellion in the year 1688, in feveral manufcript volumes, they
fell into the hands of my mother, who was adeicendant from him,
and file having married a gentleman in the army, and they not
knowing the value of them, the whole, except one volume, was
ufed as wafte paper upon all occafions in the houfe ; however, in
this one only volume which happened to efcape, thers were a few
curious matters relative to the aforefaid aUs of fettkmmt and expla-
tiation, which are inferted in the following work.

A 2 thefe

iv PREFACE.

thefe fubjeds, it never was my intention to pre-
fume to commit them to the view of the public,
until feveral gentlemen, not only of eminence,
but of high ftation in the law, having at different
times, within the period of time I have mentioned,
not only in part perufed them, but got feveral
extracts from them, prefTed me to do fo.

This, at my time of life, but chiefly for the
other reafons I have mentioned, I could not
think of myfelf to attempt, but thereupon imme-
diately offered to let the public have the work,
if any gentleman of the bar, of fuflicient ability,
would give his time and labour to the examina-
tion of fo voluminous a colle6lion, and the in-
numerable authorities from which a confiderable
part of it had been colle6led, and in reducing
the huge and indigefled mafs to fuch a degree of
method and order as might render it fit for the
eye of the publick ; and accordingly for that pur-
pofe, I depofited the four manufcript volumes at
the book flail in the hall of the four court?,
where they remained for about nine months for
the infpedlion of all fuch gentlemen of the pro-
feflion, and others, as were inclined to perufe
them.

PREFACE.

In fome time after, counfellor Charles O'Neill,
whofe learning, knowledge, and abilities, in his
profeflion are fo univerfally known, that to ex-
patiate on them here would be entirely needlefs,
(after offers had been made by others who were
ipeedily deterred from the attempt by the labour
and diiEculty which it was conceived would
attend it) of his own accord, molt kindly under-
took to fit the work for the prefs ; and although
it has greatly interfered with the bufmefs which
his merit has fo juftly procured him, and of courfe
his emoluments and. profits thereby, yet he hath
flill perfevered ; wherefore, whatever approbation
this produ6\lon (of which there never has been
any thing of the fort before in this kingdom, to
which it is peculiar) may meet with, to him, in
a very great degree, the honour is due. I did
think it would have made two folio volumes in
print, but abundance has been omitted which he,
from his very far fuperior knowledge and judg-
ment, conceived had not fufficient authority to
fupport it.

At the fame time I mufi obferve to my readers,
that had I met with the fame indulgence from
fbme few other perfons in office, to whom, at

the

PREFACE.

the time I have mentioned, I apphed for inftruc-
tion and materials, as I did from thofe by whom
I had been favoured as aforefaid, the work might
have been advantaged ; but I not only met with
refufals, but a furprizing ignorance, not only of
the bufmefles of their offices, but even of records
being in their poffeflion, which I knew to be
there, and which from my enquiries they after-
wards found to be fo. One would not let me
take extrads without the order of government ;
another conceived it would be difclofmg the
arcana or fecrets of office, and this even in mat-
ters which it would be a public advantage, as
well that every man fliould be acquainted with,
as to inform the officers themfelves, and their
fucceiTors. It is otherwife in England : and that
the matters or bufmefs of any public office (fave
thofe immediately connedled with the ftate,
where fecrecy may be abfolutely neceflary) fhould
be concealed from the publick, feems nearly a
paradox.

Wherefore, I cannot help lamenting here, as
1 have often done before, that there are not more
public officers in this kingdom who are lefs at-
tentive to the emoluments than to the knowledge
of the biifinefs of their offices ; and that fkill,

abilities.

PREFACE. vli

abilities^ and true merit, hath at times been Co
h'ttle confidered in promotions to offices; and
that the office had been ever fought out for the
man, and not the man for the office. But of
this I am fully convinced, that had the contrary
been the pradlice in the revenue, and that the
feveral officers employed therein, eipecially in the
excife, had been raifed from one department to
another, for their approved good condu£l only,
there would have been an exertion in all, not
only in the doing of their duty, but to excel ;
and the encreafed produce of the feveral revenues
of the kingdom would at this day have been fuch,,
that not one half of the additional duties which
are now in being, might at this day have been
wanted. But where the falaries of offices are but
fmall, (the moft of them being the fame as they
were when one pound fterling of money would
purchafe as much of the provifions of life as three
will now,) and that ignorance, indolence, or de--
merit, fhould be preferred to and have the fuper-
intendency of knowledge, (which comes not by.
infpiration) integrity, and a6livity, than which,
in the common tranfaclions of life, there is not
any thing more mortifying, if the poor difpirited,.
injured officer fhould in fuch cafe continue to be
honeft, and merely execute his office, is it not ,

VI II

PREFACE.

as much as may in reafon be expe6led of him ?
I have often heard Sir Richard Cox, that very
able revenue officer, who died a commiffioner,
fay, that more than one third of the revenue of
excife of this kingdom was not then colle6led,
which might have been colle6led, and that much
was owing to this grievance, which for many
years before the time he mentioned this, had
been the common pradice in the revenue.

If ever there was a likehhood of a thorough
reformation in this way, I think I may with con-
fidence fay, it is in the prefent adminiftration of
this kingdom; where the moft intelligent, worthy,
generous, and accomplillied nobleman, who pre-
fides in it, hath hitherto been (it is well known)
as induftrious to make himfelf acquainted with
the conftitution and bufmefs of the kingdom, as
he is to feek for, and reward the deferving ; and
if not impeded by fome of thofe illufive fpirits,
(who, in this, as it is in another kingdom, under
the alluring fliew of patriotifm, or from a little
itch for popularity, a vice the inftant it is loughc,
and is below the noble mind, are its grcatefl:
enemies) would contribute cheerfully to make it

fpeedily a very flourilhing one.

The

PR E. F A C E.

The produce of the cafiial revenue alfo, might ,
beyond all doubt be improved feveral thoufands
a year, and the execution of the public juflice
of the kingdom (the far more material confide-
ration) at the fame time forwarded greatly. This
revenue arifes chiefly from forfeited recognizances
acknowledged for the appearance and profecution
of perfons guilty of breaches of the peace in
outrages and violences of every kind; as alfo of
fines and ariierciaments, impoied by the feveral
courts of juftice in the kingdom, on their officers
and others for negledl or breach of duty in the
execution of juftice, and for other offences.

Which recognizances, fines, ^c. being eftreated
twice a year into the Exchequer, are iflued thence
twice alfo in the year, in the three feveral pro-
cefles, commonly called the procefs oi: green wax;
the firft, according to magna charta^ againft
goods only ; the fecond againft body, goods, and
lands; and third againft them alfo, and againft
heirs, executors, and adminiftrators, (a full ac-
count of which is in this work) and direded and
fent to the feveral ftierilfs of the kingdom, in
order to lew the feveral fums therein, for which
they are to account in the Exchequer, after they
are out V of office, at certain times prefcribed by
law for the purpofe.

Vol, I. B Now,

s PREFACE.

Now, were the attention paid to this very im-
portant department of the police of the kingdom,
which, to promote its execution, ought to be
paid to it, by thofe who are concerned in the
feveral ftages thereof, befides increafing the ca-
iual revenue very confiderably, it would be a
principal means of promoting that due, that ab-
folutely neceflary obedience to the laws, which is
fo much wanting in this kingdom, and of courfe
contribute greatly to the prevention of the many
riots and violences of every kind, for which it is at
prefent noted above all the other nations in
Europe ; not one in twenty of which would
happen, were it not tor the ignorance of fome,
the negledl or mifconducSt of others, and, I much
fear, the corruption of feveral among thofe who
are employed in the condudt of this bufmefs, as
] 'bink I can prove to an abfolute demonftration.

For the purpofe, the evil originates often,
indeed too often, with the juftice of the peace ;
who, being informed, either upon the Examina-
tion of the perfon injured, or the Infonnation of
fome other, of fome outrage committed againft
the peace of fociety, perhaps negleds to take
down the place of abode, occupation, or other
addition, of the Informant oiExaminant^ by which

they

PREFACE.

tliey may be afterwards found, either in the
examination, information, or recognizances, to
appear and profecute; and if the offender happen
to be brought before him, and that fureties are
taken for his appearance, not only the fame ne-
gledl or omiflion is committed, but perfons taken
as fuch fureties, who are neither of credit, fub-
ftance, or known reiidence, how flagrant or out-
rageous foever the offence may have been.

Then, let the juftices of the peace be ever fo
careful in thefe matters, and of tranfadting them
properly, and that fuch additions of occupation,
place of abode, &'c. to afcertain the perfons,.
fliall have been inferted in their recognizances,
yet, when thefe recognizances, either at the af-
fizes, or at the quarter feffions, are on default of
appearance or.profecution, ordered to be eftreated,
the feveral clerks of the Crown and peace of the
kingdom (who are very material officers in this
(I muft again repeat it) mofh important bufmefs,
and have it much in their power to promote or
defeat it, negled or omit to infert thofe additions
in the eftreats which are to be returned into the
Exchequer, notwithftanding the rule of the court
of the 2 2d of June, 1772, for the purpofe. So
likewife the fame negleds or omiffions are com-

B 3 mltted

361

xH PREFACE.

Tiiitted by thefe officers, where fines are impofed
on tranfgrefTors and defaulters, not only at the
affizes and leffions, but alfo in fuperior courts of
record, commiffions of oyer and terminer, &'c.
Nor is this all; many of thefe fines and for-
feited recognizances, from favour, afFedion, party,
partiality, or other improper confideration, are
either not entered in the books of thefe officers,
or, if entered, not extra£led therefrom, or in-
ferted in their eftreats; and often thele eftreats
are never returned.

But when thefe eftreats have been returned to
the court of Exchequer, they are iffued in pro-
cefs to the feveral flierifTs of the kingdom, (as is
before mentioned) to whom they are to be de-
livered by the purfuivant of the court, after he
has received them from the feveral other officers
thereof, whofe bufinefs it is to deliver them to
him, and for all which tranfaclions certain ffated
times are appointed by rules of the court, that
the flierifF may have fufficient opportunity, before
the returns in the procefs expire, for the execu-
tion thereof, which has often happened otherwife,
through the negled or default, or other mif-
behaviour, of the purfuivant.

Now,

PREFACE. ' xm

Now, by the ilat. 1 2 Geo. I. c. 4. flieriiTs
iliall have an allowance upon thefe accounts of
I zd. out of every 20s. for every fum not exceed-
ing lool, and 6d. for every 20s. over and above
'the firft lool. of all money (except poft fines)
which they fhall levy on the aforeiaid procefs of
the pipe or green wax procefs ; but this allow-
ance is fo greatly inadequate to the trouble and
expence which muft of courfe attend the collec-
tion of fuch a number of funis from fuch a num-
ber of perfons, many of them wretchedly poor,
and difperfed through the whole county, that
the high flieriff leaves the whole tranfading of
this bufinefs to his fub-flieriff, who generally
delivers the procefs to the fheriff's bailiffs to be
executed, who are ufually of the loweft of the
people, and are not fworn to the execution
thereof; fo that, perhaps, out of one thoufmd
perfons which may be in one of thefe procefTes, •
it frequently happens that a fiieriff, on his appo-
fal in the Exchequer, may not account for ten
of the fums therein, (except cuRodiam rents and
poft fines, in which cafes only the court will not
receive fuch a return, as the lands charged there-
with cannot but be known, and the fums of
courfe be levied therefrom) but on the contrary,

pofitively

XIV

PREFACE.

pofitively fwear, on the return of the bailiffs to
them, that perhaps 950 perfons of the one
thoufand have not either bodies, goods, or lands,
in his county, although fuch perfons muft, in
the cafe of recognizances, have appeared before
the magiftrates who took the fame ; as alfo
(frequently) in the cafe of fines in the courts,
where they were impofed ; by which whole feries
of mifcondu6l, this moft important and very ex-
penfive procefs of juftice is rendered almoft totally
fruitlefs, and his Majefty's cafual revenue is con-
fiderably injured, to the real lofs of the public.

^ui'J trifles querimonice
Se tion fiipplicio culpa reciditur f
^uid leges Jine morihus^
Vana proficiunt P

HoR. lib. 3. Od. 24.

Bui wherefore do we thus complain^
Ifjuflice wears her awful f word in vain P
And what are laws unlefs oheyd
By the fame moral virtues they were made f

Francis.

But now the queflion may reafonably be,
what are the remedies for all thefe inconveniencies
and mifchiefs ?

PREFACE.

In the firft place then, it Is propoled, that by
a law to be made for the purpofe, no perfon
fliall hereafter be appointed a juftice of the peace
in any county of the kingdom, who hath not an
eftate of inheritance, or other freehold, or profit
rent on leafehold interefts, in the fame county,
of at lead 300I. a year, except any number not
fo qualified, not exceeding four at a time, for
the county of Dublin, to be approved of and
appointed according to the prefent method for
that purpofe, and that they only be appointed
who are moft noted for their abilities, wifdom,
and integrity. As to their qualifications, fee
I Ed. III. flat. 2. c. 16. Eng. 34 Ed. III. c. r.
Eng. 13 Ric. II. flat. i. c. 7. Eng. 2 Hen. V.
ftat. 2. c. I. Eng. and 18 Hen. VI. c. 1 1. Eng.
none of which have been repealed, and are of
force in Ireland.

And as by feveral flatutes, alfo, many ofi*ences
are appointed to be tried by the juftices of the
peace of the feveral counties of the kingdom, at
their quarterly fefiions, as if the fame were regu-
larly and properly held, fuppofe a law fliould be
made for the more regular and effedual holding
of thefe feffions, and for punifiiing by fine, or

removal,

xvi PR E FA C E.

removal, fuch of the faid juftices as fliould abfent
themfelves therefrom, without fufficient exciife ;
as this would be a certain means of ridding the
juftices of aflize and goal-delivery of a conft-
derable part of that trouble which they have in
the trials of inferior, petty offences, the un-
doubted duty of the juftices of the peace, but
which at prefent is almoft totally and fliamefully
negleded by them, and enable the judges of
aflize the more effe£lually to tranfa£l the more
material bufmefs of the country, as it would at
the fame time prevent that much to be lamented
lofs of time of the labourers of the country, who
are too much difpofed to be w^antonly idle, irt
attending the aflizes feveral days, at the material
feafons in the year of ploughing, fowing, and
reapiiig, beftdes the coft and expences they are
at, moft heavy to them. As to the powers of
the peace juftices, fee the before-mentioned ftat.
3^ Ed. ill. c. I. Eng. 36 Ed. III. c. 12. Eng.
2 Hen. V. ftat. 1. c. 4. Eng. and 4 Elen. 7. c. i 2.
Eng. none alfo of which have been repealed,
and are likewife all of force in Ireland.

To reduce, then, all thefe ftatutes into one
fufficient and effectual a£l, for the regulation of
this moft important office, and to impower the

juftices

PREFACE.

jullices of the peace alfo, at their quarterly fellions,
to try and finally determine all demands or alliens
whatever, not exceeding 40s. value ; and for that
purpofe, and for the accommodation and eafe of
themfelves, and the other inhabitants of the
county, to hold each quarterly fefiion at a diffe-
rent town in the county, and four of the princi-
pal ones to be fixed for that purpofe; and to
have the fame fees upon all fuch actions as are
now paid in fuits in civil bills ; I am convinced
I may venture to pronounce with certainty, that
after a very few years perfeverance in thefe mat-
ters, as alfo in a cautious taking and due and
faithful returning of recognizances, (than which
there is not any part of the bufmefs more material)
together with the neceflary afliftance of a pro-
perly appointed and well regulated office of
flieriff and its under officers, fuch an appellation
as a White boy, an Oak boy, or an Heart of
Steel, vi'ould not be heard of in a county in the
kingdom ; and that good order, peace, induffry,
and profperity, would be eftablilhed on a fure
and permanent foundation in all. In England,
although this office is not attended to or executed
as it was formerly, and as it ought to be, yet it is
far better there than it is here. That juftices of
the peace may (as well as flieriffs, clerks of the
Vol. I. G Crown

XV 11

xvlii P R E F A C E.

Crown and peace, and others) be puniflied for
their negleds or mifcondud in this bufmefs, hy
fines impofed on them by the court of Exche-
quer, there have been inftances; or the chancellor
may fuperfede the commiflion and remove the
perfons fo charged from the office, upon the mat-
ter being properly laid before him by the Barons
of the Exchequer ; but it is far better to prevent
a mifchief than to have occafion to punifh the
offender.

The officer next in order, to be confidered,
and a very principal one in the conduct of this
bufinefs, is the fheriff of the county : he is (as
has been juft mentioned) the coUedor of this
branch, as he formerly was of all others of his
Majefty's revenue, and as fuch is entruffed with
the execution of the green wax procefs ; and on
his fidehty and diligence therein depends in a
great meafure the advantage which is to arife
therefrom to the publick, in the prefervation and
fecurity of the peace and happinefs of fociety,
and the improvement of this branch of the King's
revenue, which for the benefit of the publick,
is applied in aid of other revenues to defray its
expences.

Wherefore,

PREFACE. xix

Wherefore, it is to be wiflied that none but
the principal gentlemen of the firil reputation
and credit, with fufRcient eftate, (at the leaft .
500I. a year) in the feveral counties in the king-
dom, were to be appointed to this ofBce of dig-
nity, trull:, and authority; upon the due and
proper execution of which, the property, the life,
and the liberty of every individual, and the peace
and fafety of the whole, abundantly depend, and
for the defence of all which it was beyond all
doubt originally infliituted, as may appear by the
many excellent laws which have heretofore from
time to time been made for the appointment,
qualifications, and powers of this great officer ; ,
fuch as Artie, fuper chart. 28 Ed. I. c. 8 & 13.
Eng. 9 Ed. II. ft. 2. Eng. 2 Ed. III. c. 4. Eng,
4 Ed. III. c. 9. Eng. 5 Ed. III. c. 4. Eng. 14 Ed.
III. c. 17. Eng. and 12 Ric. II. c. 2. But the
high importance of this office will beft appear
from a relation of fome of the ellential bufmefles
with the execution of which this officer is cn-
trufted, for the advantage of the community.

Does he not, then, return the juries who are
to try our lives, our properties, our liberties ?
And if in this he is corrupt, would not this main

C 2 pillar

XX PREFACE.

pillar of our freedom, this mofl valuable bleffing,
(which of all the people on the globe they of our
glorious conftitution only enjoy) be as tho' we had
it not ? Is it not by this officer that our laws are to
be finally executed? And if in this he is corrupt,
(which from men of fcanty circumflances, or fmall
reputation, there is but too much reafon to fear
might be the cafe) would our laws be then any
other than a mere dead letter, to the utter de-
ftru6lion of credit and commerce ? But above all,
is the high truft which is repofed in him on elec-
tions of members for the legidature ; on his con-
duct in which, our glorious conftitution chiefly
depends *.

At the fame time I muft obferve, that if any
proceedings have happened in the appointment

* To fuch a pitch is the abufe of this veiy eflential office at
prefent arrived, that it is twenty to one if a writ be executed in
any of the diftant counties of the kingdom ; or if it be that the
plaintiff is not by the iniquity of an under-fheriff kept from tlie
benefit of it until he is more wearied in feeking it from this fub-
ordinate minifter of juftice than he was from his original debtor, to
the almoll entire dcilrudion of credit; which verifies what has
been Giid of our conftitution, " that we of all civilized nations have
" the befl: framed, but worft executed laws." Nor is the Crown's
revenue, fuch part as the flieriffs colled^, as aforefaid, more eafily
got out of their hands.

PREFACE. Ixxx

to this office, in the leaft degree inconfiflent with
the aforefaid feveral ftatiites, or with the ftridteft
adherence to the eftabUihed principles of our
conflitution therein, it muft in this cafe have
arifen (as it is well known it did on the E'xcife
law,) from an abfolute neceffity, and from this
unaccountable miftake, that the interefl of the
Crown and that of the people can, in the true
and real fenfe of the matter, in our conflitution,
poflibly be inconfiftent ; from which it has often
been as difficult to get fherifFs to return jury-
men where the Crown has been concerned againft

the fubjeft, who were not biafled in favour of the
latter, as it was alfo to get jurymen who were
not fo biafled where flieriffs were really impartial ;
wherefore, the complaints of grievances, which, it
is alleged, have arifen to the publick upon thefe
occafions, are in the general bellowed out by
thofe, who, too ofteji, from their own improper
proceedings, have been the caufe of any altera-
tion, or change, which may have been in the
proceedings in either of the two departments
I have mentioned *.

But

* The method which has been for many years of appointing
Iheriflfs is thus : The judges of ailize, on their fummer circuits,
require the llierifls in office in the ieveral counties in the kirgdom,
each of them, to return them the names of three perfons in each

county

xxli PREFACE.

But to return, if flierlffs upon the execution
of this procefs, inftead of i2d, which is ail they
are now allowed on their accounts, as aforefaid,
out of every 20s. for every fum not exceeding
lool. were to be allowed 5s. and inftead of 6d.
for every 20s. over and above the firft lool. to
be allowed 2s. 6d. for all money, (except poft
fines and cuflodiam rents, in which laft cafes to
be allowed 6d. in the pound only) it has been
conceived, it would Ipeedily have that moft falu-
tary and much to be wifhed-for confequence, of
greatly fecuring and preferving the fafety and
peace of fociety, as the perfons fined or mul£led
in this procefs could not then afford to tamper
with the under officers employed by the flieriffs
in the execution thereof; which procefs in many
parts of the kingdom are, for the reafons I have
herein mentioned, abfolutely held in contempt;

county proper to fucceed them, which tliey accordingly do ; and
at the meeting of the judges in the chancellor's chamber on the
morrow of All Souls in the following Michaelmas term, the lord chan-
cellor calls on them for their returns, which, when received, he
dehvers to the lord lieutenant, who appoints one for each county
out of each return. But note, the judges have a power before they
make their returns to alter the perfons, or any of them, in their
difcretion. All which is a good deal agreeable to the aforefaid
ilat. 12 Ric. II, c. 2. But fee Blackft. vol. I. ^^g, i^c.

PREFACE.

fo that our laws are quite ufelefs, mere Ifruta
fuhnina et vana., befides the lofs of feveral thou-
fands a year to the cafual revenue ; for even after
the allowance of this large poundage to flierifFs,
the encreafe to this revenue would be confiderable
from the col]e6lion of innumerable fums which in
all likelihood, for the reafons before mentioned,
might never have happened. What induced the
lords to rejedl the bill for this purpofe, the laft
feflion, after it had been approved of in all the
other ftages through which it had pafled, is hard
to conceive, unlefs it was occafioned by a few
miftakes that were in it, which had been intro-
duced in fome alterations which had been made
in the original draft, which was prepared by me.

At the fame time, the judges, who have the
difcretionary power of impofmg fines for offences
unaffeered per pares^ are ever to bear it in mind,
that in an Britifli conflitution, an abfolute necef-
fity only can warrant it ; and that of whatever
benefit the tife of it may be to the publick, in
thj ways I have mentioned, yet, that its ahufe
might caufe us to wifh it had never exifted. To
confider alfo, that no plea can be to the Eftreat
of a fine which is not firft laid before the court of
Exchequer for their . permillion. The recogni-
zances

xxiif

xxiv PREFACE.

zances ftand upon a difFerent footing, they are
acknowledged by the parties thereto.

Befides, as to this office of flierlff, this moft
important as laborious office, for the fervice ol
the publick, it is a matter well known, that
what from the expence which flieriffs are at in
the paffing of their patents, the heavy charges
on them in feveral of the offices of the Exchequer
on paffing their accounts, but above all on re-
ducing of fines, which have been impofed on
them by the court, for the negleds, defaults, or
other mifbehaviour, or mifcondud, of the under
officers, which they muft of neceffity employ,
and chiefly in this bufmefs of the green wax
procefs, they are, in the general, confiderable
lofers by the office; and that not only they them-
felves, but their families after them, have often
been involved in the moft diftreffing difficulties.

Even the indulgence they receive in the length
of time which is allowed them by the court to
account^ to pay their tots^ and to clear their ac-
counts^ (the three ftages through which they arc
to pafs in order to be difcharged and obtain a
quietus,) being at leaft double Avhat it was
forxnerly, as will appear by tlie books in the

treafurer's

PREFACE.

treafiirer's remembrancer's office, (which alteration,
and the millake on which it is founded, is fully
fet forth in the following work) whereby, before
the ilieriffs are compelled to account, their fub-
llieriffs and their fureties may be rotten in their

XXV

graves.

It has been the opinion of feveral of the firft
in knowledge in this branch of the revenue, that
the prefent courfe of the procels of green wax
might be abundantly abridged ; or that one well-
ordered writ might do inftead of the three which
now ilTiie, whereby a prodigious expence would
be faved to the Crown, as alfo very great labour
and lofs to the fheriffs of the kingdom, and
much benefit gained to the publick : whereas,
by the prefent courfe, the Pipe^ or fecond procefs,
without any colour of reafon, and againft a
flanding rule of the court (23 Nov. 1685) ^^
the contrary, ifTiies twice ; and then the Treafu-
rers re?nemhrancers procefs^ with the Prerogative
writ^ alfo called the long writ^ annexed thereto,
which, although it be againft every thing, body,
goods, lands, heirs, executors, and adminlftra-
tors, and an Inquiry to he held thereon^ yet is
rather lefs effedive than any of the others ; nor
is it to be wondered at, from the manner in

Vol. I. D which

XXVI

PREFACE.

which it is executed, which is thus ; the fub-
Iheriff in fome httle town or village in the county,
perhaps in a cabin on the road, where twelve of
the loweft of the people, his bailiffs and others
his creatures, are the jury, and a general inqui-
fition returned Df neither body, goods, lands,
heirs, executors, or adminiflrators in the whole
county, as to every perfon contained in the pro-
cefs, although by a ftanding rule of the court
(14th May, ijij-f) the inquiry on this writ is to
be held in every barony in the county ; fo that
in a courfe of thirty years, for which period I
have been Solicitor for the cafual revenue, I have
not feen as many fums brought in thereby; and
the fame nugatory proceedings have been of late
upon the Pipe procefs. But as all thefe matters
may be the better judged of from the whole of
the proceedings, which are in the following work,
with my occalional obfervations thereon, I fliall
refer my readers thereto.

Others have thought, that it might anfwer the
purpofed ends much better, if the prefent mode
of colle£ling the cafual revenue was to be changed,
as that of the other revenues hath been, by trans-
ferring it to the feveral colle6lors of Excife in the
feveral diflridls in the kingdom inf^ead of the

iheriffs,

PREFACE.

flienffs, with good allowance on colledion, but
not by falary ; and efpecially as the books of the
hearth-money colle6lors would be of fingiilar life
therein, by which the places of refidence of the
inhabitants of every county, who pay hearth-
money, might eafily be known : behdes, copies
of the fummonifler's procefs are fent out twice in.
every year, to wit, in Hilary and Trinity vaca-
tions, by the Solicitor for the cafual revenue *
to the feveral colledlors of the kingdom, to en-
quire of the feveral perfons therein, and of their
perfonal effedls, and to make return thereof to
him, or to the commiflioners of the revenue,
that he may therefrom be enabled to cheque the
feveral flieriffs on their accounts upon this pro-
cefs ; fo that they have already a coniiderable
part of the trouble which they would have, were

* He is by this office fuperintendent of every other perfon
concerned in the bufinefs of this branch of the revenue ;
and fbould therefore with the greateft attention and diligence
purfue the Inftriicliom he receives with his commiirion. This
Office, it is to be obferved, was formeily held with that of the
Clerk of the Infortnations in Dublin port, under the fame cominilTion,
which was worded as if the bufineffes of both were conneded;
whereas, no two in the revenue are more foreign to each other; and
they were aUb held by perfons ignorant of the law, whereas attor-
nies only are the perfons proper to conduft them, as the aforefaid
InJlruSlions for both, (which are blended, bat may be eafily feparated,
and annexed fo to the commiffion for each,) will fully evince.

D 2 they

xxvii

xxviii PREFACE.

they to be the colledors of this branch of the
revenue. It is a matter very worthy of confide-
ration, and would require the matureft. That
it would deprive feveral officers of the Exchequer
of large fees and profits, which they make by
this branch of the revenue, and by the accounts
offheriffs, Is moft certain; but this is a matter,
which, if put in competition with the advantage
of the publick, is fcarcely worth a thought, as
they may be recompenfed by the publick, and
efpecially as by the prefent mode of proceeding,
a large expence is incurred with but little profit
to the publick, whereas the advantages to it
would be exceeding great were this bufmefs pro-
perly conducted.

The clerks of the Crown and peace, as well as
the juflices of the peace of the kingdom, have it
equally in their power to promote, as to poftpon?,
or defeat the execution of its publick juftice, as
alfo to improve, or reduce the income of the cafuai
revenue. For inftance, if juftices of the peace
would be careful in not fuffering any perfon to
become fureties for the appearance of perfons
charged with offences, but fuch as are of fome
degree of credit and fubftance, and known refi-
dence; if they would infert in the recognizances

which

PREFACE.' xxlx

which they take, the places of abode and occu-
pations of fuch, as it will appear by the follow-
ing work they are bound to do, or may be fined,
nay, removed ; if the clerks of the Crown and
peace alfo would be as careful to do the like in
their Eftreats, which they return to the Exche- ' " -
quer, and as punctual in the returning thereof as
they are alfo bound, under the like penalties, to
do; if on all fines hereafter to be impofed in
any of his Majefty's courts of record in Dublin,
or elfewhere, commiffions of oyer and terminer,
as alfo at the aflizes or feffions, and other courts,
where fines or amerciaments are ufually laid or
impofed, the feveral clerks of the Crown and
peace, or other proper officer, would immedi-
ately enter down the additions and places of
abode of the perfon or perfons fo fined, (all
which requifites the faid feveral officers alfo, by
the rules of the court, as v/ill appear by this
work, are bound to perform) and that the judges
of affize would themfelves compare the Eflreats
with their own private court-books, which thev
fliould ever keep as a check upon thofe of the
clerks of the Crown, and in which they fliould
be mod: careful to enter every forfeiture and every
fine they impofe, in order to prevent the grofleft
offenders (from any intereft or improper influence,

XXX P R E F A C E.

as has been often the cafs) from eicaping the
puniiliment theyjuflly deferve; and to fee that
true and faithful returns are made thereof, or elfe
this moll important and expenfive procefs muil
become a perfe6t nulUtj.

Then, the oiEces of clerk of the Crown and
peace are ufually in the fame grant, through the
whole kingdom, fo that the deputation of the
latter is as ufually purchafed or farmed ; the pro-
bable confequential evils of which are fo glaring,
it were needlefs to fuggeft them : wherefore, it
has been conceived, it would be better for the
publick if the offices were to be feparated.

But there is another matter which alfo is mofl
worthy of attention. In England, by feveral
flatutes there, 37 Hen. VIII. c, i. 3 & 4 Ed. VI.
c. I. and 1 Will. & Ma. flat. i. c. 21, the cujlodes
rotulorum there have a power ot appointing clerks
of the peace, yet notwithftanding that thefe
offices, in this kingdom, are by the King's grants,
and that there is no fuch flatute here, yet feveral
lords lieutenant of counties (as they are here cal-
led) have taken on them to appoint to this office
of clerk of the peace, which is not only moft in-
jurious to the legal patentee, (who is generally

the

PREFACE. xxxl

the purchafer thereof) but alfo of much mlfchief
to the publick.

Then again, there are feveral corporate cities
and towns in this kingdom to whofe corporations,
all the fines, ranfoms, and amerciaments, for all '
crimes and trefpailes within fuch cities and their
precincSls, and all recognizances, penalties, and '.

forfeitures, of all the citizens and inhabitants
therein, are granted ; who therefore have con-
ceived that the clerks of the Crown and peace, of
their jurifdidlions, are exempted from returning
the eflreats thereof to the court of Exchequer,
and orders of the court have been inconfiderately
(I believe) conceived to that purpofe. But the
better opinions feem to be, that thefe fines, &'c.
ought to be eflreated for the fake of publick juf-
tice, as alfo of the party on whom they were im-
pofed, who if he conceives they were illegally or
improperly impofed, may, on application to the
court, be admitted to plead to the eflreat thereof,
or they may be reduced, if foundation for favour
fhould appear to the court, and partial proceed-
ings prevented, where thefe indulgent grants are
given.

And

xxxii P R 'E F A C E.

And furely alfo, never did a fairer opportunity
offer than in the prefent adminiftration, to pe-
tition for fome law to reftrain the dally pra6tifed
abufes and confequential grievous mlfchiefs which
attend the obtaining cujiodiams upon outlawries in
ci-vil anions between party and party ; which are
injuring every day more and more the common
fecurities of the kingdom, and deftroying its
credit ; and all this moft abfurdly under the fic-
tion of the prerogative of the Crown, which is
no more really concerned therein (as I have before
mentioned in the preface to my treatife on the
Pieas-fide of the Exchequer, to which my readers
are referred) than is the prerogative o^ a. Nabob of
India ; yet, were it (o^ it was even faid by King
Charles I. (who fell a facrifice to his zeal for
what he thought the prerogatives of the Crown,
and the rage of fanaticks) in his anfwer to the
petition of rights, in the third year of his reign ;
'"' That his prerogative was to defend the rights
" and liberties of the fubjedl, as were the rights
" of the fubjedl to ftrengthen his prerogative."
Will any perfon, then, be hardy enough to (^j^
that this prerogative fliould ever be in fidion
ufed to injure thofe rights ? And would not
fuch a proceeding be rather an injury than an
advantage to the prerogative ? And is it not an

offence

PREFACE.

offence to our virtuous, pious Sovereign, whofe
benign heart, I am convinced, it would grieve,
were he to be apprized of the unfit ufe which
is fo fi:equently made of his royal preroga-
tive. But as I have in my laid former preface
endeavoured to fet forth the whole of the very
improper, nay, unjuft proceedings on this pro-
cefs, 1 fliall only fum up here the many grievances
which are the fure attendants thereon; nor fliould
I have repeated any of them, but that thev more
properly belong to the following work, as alfo
the more ftrongly to inculcate them on the minds
of thofe who may procure the redrefs.

This procefs, then, which is againft bodv,
goods, and lands, (and by which the unfortu-
nate perfon againft whom it ifTues is proclaimed
a contemnor of the laws, a rebel, and a fugitive,
although not ferved with any procefs, fummons,
or previous notice thereof whatever, and is vifible
every day) may be ifTued for the fmalleft fums,
for an uncertain, nay, for a fiditious fum, (as is
often the cafe) for neither bond, judgment, note,
affidavit, or other voucher is produced, or even
required, as it is in every other cafe, as a foun-
dation for this violent proceeding ; and yet it
fball have preference to, and take place of every

Vol. I. E other

XXXIU

XXXIV

PREFACE.

other procefs in the law, even in cafes where
the moll folid fecurity has been given.

The dowered and the jointured widow, the
purchafer, the judgment creditor, the mortgagee,
unlefs he be in the adual receipt of the rents *,
and the every other real, fair incumbrancer, are
often without the leaft notice (for almoft the
whole proceedings are, as I have fet forth in my
faid preface, as clandeftine as they are injurious)
llript of their fecurities, put to great, to grievous
trouble, and to moft unjuftifiable expence, the
coft having been often many times more than
even the fictitious fum ; the before milerable te-
nants of the eftate eternally harrafTed, until driven
to emigrate. The landlord, fhould it be a deri-
vative intereft which is attached on this procefs,
rendered incapable of bringing an Ejedment for
non-payment of rent without the permiffion of
the Exchequer, on a motion to be made by his
counfel ; (which permiffion even cannot be applied
for, without the confent of the Attorney general,
as guardian of his Majefty's prerogatives, to be

* Bat quaere, If the mortgagee be not in the adual podellion,
on default of payment of the money on the day appointed by tlie
deed, and if the mortgagor be not tljcreby ablblutcly tenant to the
mortgagee for the lands. ^ \

previoufly

PREFACE.

previouily had for the purpofe) whereas, this
unfortunate landlord may have no more to fay to
the debt or demand than an inhabitant of Siberia,.
and mufl: be a diviner to know the names of the
many creditors of his tenant who have cuftodianis
againll; him, as otherwife the fearch for them
may be endlels, befides the heavy expence at-
tending this motion, (for which fee my faid pre-
face, and the chapter on Cuftodianis in the fol-
lowing work) and all this under the aforefaid
ficlion of the Crown's prerogative being con-
cerned therein.

Then, this fame moft unlucky outlawed pcr-
fon (who perhaps on a fair trial might not owe
tlie plaintiff a fliilling) is thereby put out of the
protection of the law, fo that he is Incapable of
fuing for his rights, or bringing any acStion for
redrefs of injuries, and all his goods and chattels,
without any committed offence, forfeited to the
King; he is Incapable of being either a grand or
a petty juryman ; and fome have thought (which
I leave to the learned) of voting on an election,
or filling any oiSce in the ftate, whilft this (per-
haps moft unjuft) outlawry Is fubfifting againft
him.

E a And

XX MV

xxxvi PREFACE.

And then, upon this proceeding, the creditor
takes all, and by Elegit but a moiety; by this, he
gets an adual pojfejjton^ on the fame fidlion that
the King is concerned; by Elegit^ in the general,
but a legal pofleflion. Suppoie then, that this
procefs fliould never be permitted to ifTue but
upon a pofitive affidavit of at leaft twenty pounds
being juftly and fairly due by the defendant to
the plaintiff; that no priority fhould be given
to the execution thereon, but as it is now by
. law between Elegit and Elegit-, and (as I have
before mentioned) that £/i?^/V^ on judgments fhould
reach the whole eftate, as is the cafe on thefe
Cuftodiams, and on ftatutes of the ftaple ; and
that the fair creditor fhould get an a£lual poffef-
fion thereon, without the trouble, lofs of time,
and expence of an Ejedment to get a fecond pof-
feflion of the fame thing; or provide (as in other
cafes) that all the aforefaid ftrongly interefted
perfons fhould have real and lufficicnt notice of
the opprefhve and diflrefling proceedings on this
procefs ; would it not be better for all the perfons
I have mentioned as inteuefted, which may in-
clude the whole nation, except the Attornies and
Officers of the courts who iiliic, and the flieiilfs
and fub-iheriffs who execute them. It has been

faid,

PREFACE.

faid, that the judgment creditor may prevent his
being injured by this procefs, by extending
immediately on an Elegit \ but every man who
knows any thing of thefe matters, mufl: know
that this would as efFedually deftroy this common
jfecurity of the kingdom, as this procefs is efFe6l-
ing it every day.

Attempts have been made, and fome of them
of my promotion, to relieve us from the dreadful
ahufes which attend the proceedings on this pro-
cefs ; but, alas! the private intereit of a it\N in-
dividuals prevented it, as hath been too frequently
the cafe in this unfortunate kingdom ; yet, old
as I am, I will not yet deipair ot feeing it ac-
compliflied; if not, I have this comfort, that I
have done my part to the befl: of my abilities,
and without any private gain or felfifli view.
The paucity of cafes in the books (I mean the
Englifli publications, for there are none here)
will evince how very fparingly the procefs of out-
lawry have been ever ufed in England ; and in
one of them, i 2 Mod 413, there is a cafe, where
a perfon having outlawed another in a civil a6lion,
whom he knew was vifible, and might be eafily
fervcd with procefs, was ordered to reverfc the
outlawry at his own clvarges. And fome years ago,
having written to an officer of the Exchequer in:

Enrrjand,

xxxvu

XXXVlli

P Pv E F A G E.

England, ray acquaintance, for the proceedings
upon Cujlodiavis^ and J nj unBious w^on fuch Out-
lawries, in civil anions between party and party,
he fent me the rules of the revenue fide ot the
court of P^xchequer there, (which are yet in my
pofTeflion) and among them, there is but one
in anv fort relating thereto, which is of the 13th
of May, 16*^9, and is, " That w^here any out-
" lawry fhall be tranfcribed into the court, and
" procefs made out thereon, and afterwards fuch
" outlawTy fliall be reverfed, before any judgment
" fliall be entered for removing the hands of the
" Crown, and the party outlawed reflored to his
*' polFeflion, the profecutor of fuch outlawry fliall
'' be paid fuch cofl:s as fliall be taxed by their
" Majeflies Remembrancer, or his deputy, for the
" proceedings in the faid court." And at the
fame time informed me, that he had been feveral
years an Attorney of the court, and had never
been concerned in any luch proceeding. And in
2 Atkins, 408, it is mentioned, as if it were a
fpecies of proceeding peculiar to this kingdom.
In truth, it is a proceeding the ahufe of
which is almofl: equal to the deflroying of
the credit of a country, and is a difgrace to
the juftice thereof.

There

PREFACE. xxxlx.

There is yet another obje6l worthy of attention,.
and that is the prefent ftate of the malt liquors ot
this kingdom, that indifpenfible neceilary of life;
a matter worthy of moft ferious confideration and
attention, not only with regard to the great lots
which the kingdom luRains by the prodigious
fum which the vaft importation of this commo-
dity takes from it yearly, and the great diminu-
tion of his Majefty's revenue of Inland Excife;
but chiefly to the health and morals of the lower
fort of people, which are almoft deftroyed by the
fubftitution and too general confumption of fpi-
rltuous liquors; there being hardly a village, nay,
even a large town or city, in the kingdom, where
a drop of Irifli Ale or flrongbeer is to be had which
the pooreft wretch can with fafety admit into his
flomach ; nothing but Englifh Porter, which they
of circumftances only canpurchafe ; and even this
from the flownefs of its vent, and the adultera-
tion it fuffers, is often hardly drinkable, to the
extreme great prejudice of thofe two important
ohje6ts, tillage and manufadures.

In order the more fully to inveftigate this moft
interefting matter,, it will be neceilary to take an
aecount, which may be eafily obtained, of the

quantity

PREFACE.

quantity of Englifli ftrong Beer and Ale Imported
at prefent into this kingdom ; of the duty of
cuHiom and excife, and other charges here thereon;
the Inland Excife upon the Irifli malt liquors ;
the expences of this manufadure ; the difference
in thofe expences between the time the duties
were impofed thereon and now, and the prices
at which the Englifli and Irifli malt liquors are in
the general fold at in boch kingdoms ; in which,
we are alfo to take into confideration, the great
advantages which the Englifh brewers have over
thofe of this kingdom, from the prodigious bounty
upon exportation ; in the meafure of their gallon,
and in the hops to the brewers there and here,
not only in price, but in the quality, as they
have the firfl: choice, ^c.

When all this fhall be done, I am inclined to
think that, on a fair comparative view, it will
appear that until the' brewers here have fome fur-
ther encouragement for brewing better liquor
-than they have at prefent, we may defpair of ever
having it; as fome proof whereof, it muft be within
the niemory of many, when good wholfome ale
was fold in this city for two pence and excellent
for two pence half-penny a quart ; fo that it was
ufual for mechanicks, and others of higher rank,

PREFACE. xVi

to (pend an evening over a cup of it; and there
were feveral Brewers then extremely wealthy ;
whereas, now It Is much otherwile, though there
is not near the number in the trade that were then.

But now, as to the benefit which may arlfe to
the revenue of this kingdom from the encourage-
ment and improvement of the Brewing trade cS
it : The ftrong Beer and Ale imported here from
England laft year, amounted to near 54,000
barrels, of which thofe of ftrong Beer, called
Porter, were not lefs than 53,000, for the im-
portation has been encreaiing every year for fome
years paft. For thefe 54,000 barrels about
^56,700, Irlfli money, has been fent from this
kingdom, at 21s. Englllli, a barrel, which is
what the importing Irlfh merchant only pays for
it, though {old for perhaps 30s. for confumption
in England, as he has the benefit of the draw-
back or bounty in England, upon exportation
from thence ; fo that what with ^9,000 being
the freight thereof, at 2cs. a tun, as alfq the
coil: of infurance, and other charges, as for butts,
hogllieads, barrels, &'c. not a lefs fum than
^^70,000 is fent from this unfortunate kingdom,
and mufi; increafe if not prevented by brewing
better liquor here.

Vo:.. I. F The

:lil PREFACE.

Tiie ckitles of Exclfe and Cuftom, then, upon
the quantity {o imported, according to the pre-
lent method of rating it on the contents of the
Engh(h barrel, which being fome fmall matter
under is. ^d. a barrel, amounts to very near,
but not quite, ^4,500 per annum ; (which im-
ported Beer is not liable to any Inland Excife)
whereas, the duty upon the like quantity manu-
factured here, which, from the late alteration
made in the meafurement of the gallon, refpe6l-
ing the additional duties, and the lots of Excife
thereby, is at the rate of 4s. and fome fmall
ira£tion of a halfpenny, per barrel, would
amount to upwards ofj^ 10,800; fo that in this
cafe, the increafe to the revenue of the kingdom
would be j/^7,200, which would increafe with
the confumption ; befides the increafe in the re-
venue (and no inconfiderable fum) by the duty
on the additional quantity of hops ufed in luch ^
brewing, which would be fupplied from England.
And then whatever detriment the prevention
hereby of the importation of inch Engliih malt
liquor might be to fome individuals in England,
it would be no lofs, nay, it would be a laving
to the revenue thereof, as not only the whole

Excife

preface/ xliii

Excife thereon, being 8s. a barrel, is drawn
back upon the exportation of theU; hquors, but
IS, premium given upon every banel lo exported,
when barley is at 24s. a quarter, or under.

It has occurred to fome perfons (if it could be
done without injuring his Majefty's hereditary
revenue, which fhould never be infringed vvhiHl
we regard the prefervation of the conllitution of
this kingdom; an allertion which may feem ftrange
to fome, yet is moil: certainly true,) in order to
encourage the Brewers, to take off fome of the
duties upon malt liquors, and to lay an equal
portion upon malt. This, on the other hand,
has been obje£led to, as it might be lubjecting
the Country gentlemen to the Excife laws ; but
there is fuch a duty in England without any
fuch inconvenience^ for by the A6t which induces
it there, a compofition may be made for it ;
and fo it might be here.

It is true, the Brewers of this kingdom have
lately had a very great advantage in the altera-
tion which has been made in the mealure of our
gallon, to wit, from 217 .t to 272 ^ cubical
inches, fo far as it reaches, which is only to the

F 2 Additional

xliv PREFACE.

Additional Duties^ not to the old Excije^ it bein^
the King's Hereditary Revenue^ and not to be in-
fringed without his previous confent; the hiltory
of which alteration is as follows.

Sir James Shean and partners, to whom, and
ten others, the Revenues of this kingdom had,
in the year 1676, been farmed at the yearly-
rent of j/^ 2 40,0 00, having obferved that the
gallon by which their predeceflbrs * had re-
ceived the duty of excile, did contain 272 \
cubical inches, when, at the fame time, the
common gallon ale meafure, m. ad e ufe of through
the kingdom, and which was authorized antl
fealed by the feveral clerks of the market, did
confift of no more than 217^0 cubical inches,,
being juft 5 of the gallon by which they received
the duty ; and this being a lols to the Farmers^
upon enquiry how the law was as to this pointf
they found that by an IriHi a6l, 2S Hen. VI,
c. 3. it is enabled, " That there fliall be but one
meafure throughout the kingdom, that is to fay,

* To witi John Forth, of London, alderman, to whom, and
ten others, the faid revenues had before, in the year 1669, been
farmed for feven years, at the yearly rent of ^219,500, as appears
by the deed in the Rolls,

the

PREFACE. xl^

t?iie gallon, the pottle, the quart, the pint, and
the half-pint, for ineafuring wine, ale, and other
liquors ;" but it does not mention what the con-
tents of the gallon ought to be.

That in another Irifli a6i:, 7 Will. lU. c. 24.
there is a gallon for meafuring corn appointed,
containing 2 J 2, 1 cubical inches, which is anfwer-
able to the Winchefter meafure ; this meafure
was to remain in the Exchequer for a ftandard.

The 10 Hen. VII. c. 22. makes all the laws
in force in England to be fo in Ireland, the Farmer
then enquired how at that period the gallon was
afcertained in England, which was as follows, by the
51 Hen. III. ftat. 2. the gallon was thus fettled,
an Englifli penny, called a Jlerling round^ and
without clipping, to weigh 32 wheat corns in^
the midfl; of the ear, 20 pwts. to make one
ounce, I 2 ounces one pound, and 8 pounds one
gallon of wine, and 8 gallons of wine to make
one London bufhel, and 8 bufliels one quarter.

In the 12 Hen. VII. c. 5. Eng. all the meafures
in England were called in, and a new ftandard
meafure was erected; and as before the faid flat,

the.

xlvi PRE F A C E.

the gallon was to contain 8 pounds of wine, the
gallon thus eflabliflied was to contain 8 pounds
of wheat, of Troy-weight ; and as 8 pounds of
wine put into a cavity that fhall juft receive it,
and no more, is to another cavity that fliall con-
tain 8 pounds of wheat, fo is 217 /^ cubical
inches, the contents of 8 pounds of wine, to
272 ^ cubical inches, the contents of 8 pounds
of wheat.

Thus the Farmers found out the contents of the
liquid gallon in England in the 10 Hen. VIL
and at all times before; and as the Irifli ufed that
o-allon in the common ale raeafure, and as the
Englifh Ad of 12 Hen. VII. was not made an
A61 in Ireland, they confidered the gallon contain-
ing 2 1 7 fo cubical inches, as the only legal ftandard
meafure in Ireland, and upon a controverfy here-
tofore between the Farmers of the Revenue, when
it was fet to farm, and the Brewers, the matter
was debated at a Council board, who gave their
opinion in favour of the gallon 217 f^ cubical
inches.

The pradice of taking th€ duty of Excife
upon Beer and Ale, by the fmall gallon of 2 1 7 ,*;
cubical inches, continued until the 1 1 & 12 Geo. III.

c. I.

PREFACE.

c. I. when the legiflatiire^ upon confidering the
ad of 12 Eliz. c. 3. and the faid ftatute, 7 Wil.
III. c. 24^ which mention the ale gallon as con-
taining 272 ^ cubical inches, enadled in the money
bill, that the Excife fhould be taken by the gal-
lon containing 272 ^ cubical inches. The diffe-
rence, then, between 217 f^ and 272^ is a fifth
part, fo that the Crown lofes almoil: a fifth part,
or near is. of the additional duty formerly re-
ceived^ but it is in this only, for the alteration is
not ufed in taking the Old Excife^ (although it be
claimed by the Brewers) for the reafons I have,
mentioned before *.

r am

* When Humphry French was lord mayor, an A£t pafTed, 9 Geo..
II. c. 19; §. 1. making ihe Dublin Brewers barrels to contain 40
gallons, and the half barrels 20 gallons, according to the 217/a
cubical inches, which accounts for the above aheration, that each
gallon of the barrel of 32 gallons fnould contain 272^ cubical
inches ; for 32 gallons of the latter are exadlly equal to 40 gallons;
and fix tenths of the former dimenfions.

The Dublin Society once had the moft important objedl of en-
couraging by premiums or bounties the improving the malt liquors
of the kingdom, which, at the fame time, woivld alfo much pro-
mote its agriculture, (the primary cauTe of that noble inflitution,)
g/eatly at lieart, as their then proceedings will (hew ; but a recent

XlVll

xlvili PREFACE.

I am convinced, if the Revenue law^s of this
kingdom were novv^ to be collecled, contraded,
and properly digefted, and every law by which
a forfeiture, or a penalty might be incurred, were
to be promulgated as publickly throughout the
kingdom, as poflible, it would be produdtive of
much advantage to the Revenue, not only in the
prevention of many frauds, but the faving cf a
confiderable portion of the expences attending the
many legal profecutions on account thereof The
colle£lions of fuch of thefe laws as had been
made antecedent to the ;^^ Geo. II. c. lo. by
which the number mentioned in the ftatute of the
31 ft. of the fame reign, c. 6. with thefe ftatutes,
and the feveral laws fince made, form at this day an
abfolute mafs of contradi6lion, confufion, and
perplexity. And there is not a feflion of par-
liament in which there are not as many new Ads,
or clauies tor Acts, propofed as there are under
ofScers, who wiili to have as little trouble in their

!age in a I'qv (who ftldom fai! to attend, and influence others)
for certain manufaftures which we cannot export, (! need not fay
■more) hath foiTiuch engroiied their attention of late, that Agriadlure
is becoms too much but a fubordinate coiifideration ^ and the
reclaiming the Waftes oi the kingdom, (many millions of acres)
thofe inexhauftible mines of population, wealth, and ftrength, (of
whicii an Earthquake, or (ome fuch fpecial vifitation of Heaven,
only could deprive us) aimofl totally flighted.

employments

PREFACE. xllx

employments as poflible. It would be well worth
while to pay generonfly fome gentleman of the
bar to complete what I hav^e here mentioned
againfl: the next lellion of parliament.

And now to conclude; the mofl honourable
and refpeclable lift of iublcribers to thefe my
attempts, cannot but make me a little vain ; yet
I tremble for their fuccefs, and, with great humi-
lity, crave leave to hope, that whatever they may
fall fliort of any expecSlations from them, that the
moft favourable indulgence of my readers will
confidcr, that they are the firlT: of the kind in
this kingdom, nor have I met with, or ever
heard of any upon the fame plan even in England;
as alfo that the well-known multiplicity of buli-
nefles in which I have been all along engaged
(perhaps exceeded by none that ever was of the
fphere I am in) will be kindly taken into the
account.

As to the omiflions in the body of the work,
M'hich are fupplied at the end of it, the fearching
for the Rules of the Court was very laborious, as
the office books were not indexed or alphabetted
(as it is called) for near fixty years after the time

Vol. I. G from

PREFACE.

from which 1 took my fearch ; and after the firit
volume had been printed, upon a fecond fearch,
(which not till then occurred to me was neceiTary)
I found that fome had been omitted in the
Indexes, or mif-indexed„ and one new one after
made. But in order to make amends the bell:
way I can, I have, after the general Index to the
work, given a particular fliort one of all the
Rules only, of the Revenue fide of the Exchequer,
which will be very fatisia6lory to the Court, and
the Pra6litioners. Then, other matters occurred
as worthy of infertion fince the firft volume was
printed, and as the work is divided into chapters,
they could not then be inferted in thofe to
which they properly belonged.

It is alfo requefted, that on receipt of the two
volumes, the errata of the prels (iuch as are ma-
terial, for which I muft for the fame reafons alfo
plead for indulgence) may be corre6ied with a
pen ; half an hour might do it effectually.

But here I cannot help obferving, that not-
withftanding the contents and propofals had been
not only a confiderable time advertifed in feveral
of the publick papers, but polled up in the halls

PREFACE.

of the Four Courts, and in feveral of the publick
Coffee-houfes in the city, yet, not even a fingle
Merchant, nay more, not a Revenue Officer,
fave the Commiffioners, their two fecretaries, and
about four more, appears in the Hft of fub-
Icribers, ahhough the work fo efpecially ap-
pertaineth to them and their refpedtive bufi-
nefles.

G 3 CON-

CONTENTS.

VOL. I.

CHAP. I.

Page
Of the Origin,^ yurifdiBiofty and Divijion of

the Exchequer _ _ _ j

CHAP. II.

Of the federal and refpeSiive Oficers belong-
ing to the Exchequer^ both fuperior and
inferior - - - g

CHAP. III.

Of the puhlick Revenue of Ireland - 28

CHAP.

llv CONTENTS.

CHAP. IV.

Page
Of the Kings Rents in Ireland^ and the an-
cient and prefent Method of colkaing them 3 1

CHAP- V.

Of the Cnjloms and Impofl Excife, and Addi-
tional Duties^ on Goods imported and ex-
ported, and the Manner of colkBing and
accounting for them

C HAP. VI.

Of Prizage and Butler age - 74

C H A P. VIL

Light-houfe Duty - - o

CHAP. VIII.'

Of the Inland Excife, Ale, &c. JVine, &c.
Licences ~ ^

CHAP. IX.

Of Hearth-money - - ' ^^^^

CONTENTS. ;k ,

CHAP. X.

Page . -
Of other Inland Additional Duties - 91

C H A P. XI.

Of Seizures^ Forfeitures^ and Fines - 97

CHAP. XII.

Of the Manner of pajfng ColleSiors Accounts 99

CHAP. XIII.

Of Fines and Amerciaments^ and forfeited
Recognizances ; and their Ejlreats 1 02

CHAP. XIV.

Of the Procefs which iffues to the feveral
Sheriffs^ called the Procefs of Green M^ax 128

CHAP. XV.

Of Profits of the Hanaper^ Poft Fines^ Cuf
todiam Rents.^ Firji Fruits^ Profits upon
Faculties^ and Twentieth Parts - 135

CHAP.

Ivi CONTENTS.

CHAP. XVL

Page
Of IVaifs,, Eftrays^ Goods of Fugitives and
FelonSy Deodands^ H^rech^ Treafure-
trovt^ and Gold and Silver Mines - 141

CHAP. XVII.

Of Efcheats and Forfeitures - 150

CHAP. xviir.

Of Lands pur chafed hy Aliens - 1^9

CHAP. XIX.
Of Forfeitures in Mortmain - j 6 1

CHAP. XX.

Of the Manner of faffing Sheriffs Accounts 1 6c^

CHAP. XXI.

Of the Forfeitures in this Kingdom hy the
Rebellion in 16^1 - - - 187

CHAP.

C O N T fe N T S. !V*'"^

ivii

c^^^ir^^ ft xm •'

Page
0/* ^/^e Forfeitures "in this Kingclo?n by the
Rehellton /// 1688 - - - 229

C H A P. XXIII.

Of Informations in the Exchequer - 252

CHAP. XXIV.

Of Informations in this Court on Goods feized^
otherwife Jlyled in Rem - 260

CHAP. XXV.

Of Informations before the Cojnmiffoners or
Sub-conwiijf oners of Excife - - 273

CHAP. XXVI.

Of Debts due to the King^ and his Retnedies
for Recovery of them - - 287

Vol. I. H CHAP.

Iviii CONTENTS.

CHAP. XXVII.

Page

Of the fever al Remedies for the Recovery of
the Kings Rents - - - 314

CONTENTS.

CONTENT S;

V O L. II.

CHAP, xxviir.

Page
Of Ofices or Inquifitions - - i.

CHAP, xxix:

Of the Suhjed's Remedy ogainjl the Crown
hy Petition of Right y Monftrans de droit,
and Traverfe - - - 13

CHAP. XXX.

Of Cnjiodiams - - - 25:

APPENDIX.

No. I.

The Oaths of the Officers of the Court of
Exchequer^ and fome others taken from
the Red Book of the Exchequer - 47;

No. 2-

The CommiJJioners of the Revenues Patent 73

H 2 No. 3.

h CONTENTS.

No. 3.

Page

T/je Powers granted hy Law to the different
Boards of Excije and Ciijloms refpedhely^
and what particular Branches of the Re-
venue of Ireland fall p'operly tinder each
Board - - - 95

No. 4.
Of the Down and other S-urveys - 112

No. 5.

The Materials to he fought for on any ^u,ef-
tion ahout Lands forfeited on the Rehellions
in 1 641 and 16%^ - - 118

No. 6.

j4 Report of feme Deter?ninations in this
Kingdom and in Great-Britain upon the
forfeited EJIates in 1 6 4 1 and 1688 - 130

No. 7.

A Cafe deterfnined in the Court of Exchequer
of Ireland in the year 1 768, (J« the Pound-
age

CONTENTS.

ixi

Page

a^e Fee ar'ifing to the Vice treafurer of
Ireland on Money ralfed^ zvith an Account
cf the Poundage Fees claimed hy this Ojji-'
cer and the Clerk .of the Pells^ and the
late Refolutions of the Hotfe cf Commons
for addrefftng his Majefy to grant them
certain Salaries in lieu of Poundage I'ees 198

No. 8.

Of the Confitution of Ireland with regard
to the Making of Laws - 223

No. 9.

The Manner of paffing the puhlick Accounts
hefore the HquJc of Cofjimons^ and the
prefent State of the puhlick Accounts 237

No. 10.

An EJiahliJljment or Lift containing ail the
Payments to he made for Civil Lift Affairs
for the Kingdom of Ireland, dated 2d of
March, 1761, and conunencing 2t^t\\OSt.
I76'v>, the time cf his prefent Majeflys
Acceffion to the Throne - - 242

No. II.

Ixli CONTENTS.

No. II.

Page

An AhJJraB of the Hereditary Revenue
and Additional Duties for two Tears,
from Lady day 1773 to Lady day 1775 252

No. 12.

A State of the Eflahli foment and other
Charges of Government for two Tears,
the Civil Lift ending the 25 th and the
Military ending the 31ft c?/March, 1775,
together with the Payjnents fnade hy the
Vice treafurer, and the Arrears remain-
ing unfatisfcd. - - a 54

No. 1 3-.

A general State of the National Account
for two Tears, from Lady day 1773 to
Lady day 1775 ~ ~ 2.57

No. 14-..

The State of the Paflurage Refit of his
Majejlys Park, called the Phoenix-park^
and of Port-corn Rents, which upon the

Augmentation

CONTENTS. kill

Page
Augmentation of the Chief Governor s
Allowance^ in -the year 1763, 3 Geo.
HI. was no longer to he in their Receipt.,
hit to he colleBed hy the Cofnmijfoners
of his Adajefys Revenue., in like manner
with his other Rents - - 259

SeleB IVritSn, Entries.^ and Pleadings 279

Addenda - - - 341

N. B. Lord Chief Baron Parker's Reports of
Revenue Cafes in the Exchequer In England
having appeared flnce the two Volumes of this
Work were finifhed, and it being apprehended
that a few points therefrom may be acceptable,
they are accordingly inferted after -page 345 in
the fecond Volume.

%* For the Errata fee the End of the fecond Volume.

A TREA-

r R E A T I S E

OF THE

EXCHEQUER and REVENUE

O F

IRELAND.

CHAP. I.

Of the origin, JURISDICTION, and DIVISION
OF THE EXCHEQUER.

IT is notdefigned in the following treatife to enter into
a difquifition concerning the ancient conftitution of the
Exchequer * in England ; or to fliow how it was formed
from, and agreed with, that of Normandy : thofe who are
defirous of receiving information on that fubje6t will find
their curiofity amply gratified in the laborious and learned
refearches of Mr. Madox, in his hiflory of the Court of
Exchequer.

* The common and mod probable derivation of the Name is from the old
French word Eschequier, which fignifies a Chefs-board, or Chequer-work; and
becaufe a cloth of that kind was laid upon the table, upon whicli the acconiptants
told out the King's money and fct forth their accounts, it was called the Court of
Exchequer. Madox 109.

Vol, I. B It

2 Op the exchequer axd

Court of It is fufficient to obferve, that the Court of Exchequer

ircian'd"^'^ ' ^^ Ireland, which is one of the four fuperior courts at
formed from DubHn, was formcd after the Exchequer in England, pro-

that of En?- ,,, , , , r 1 ■ ctt-'ti •

land. bably about the I2th year or the reign or King John, viz.

A. D. I2IO, at which time that King caufed all the laws
and cuftoms of England to be eftablifhed, for the future,
in Ireland ; as appears by a charter of Henry III. begin-
Co. Lilt. 141. ning with thefe words ; " Rex, &c. Baronibus, militibus,
b. Caiv'cafe^" " ^ omnibus libere tenentibus L. falutem. Satis, ut cre-
*' dimus, veftra audivit difcretio, quod quando bonas me-
" moriee Johannes, quondam rex Angliae, pater nofter, venit
" in Hiberniam, ipfe duxit fecum viros difcretos & legis
" peritos, quorum communi concilio, &ad inftantiam Hi-
" bernienfium, ftatuit & precepit leges Anglicanas in Hiber-
" nia, ita quod leges eafdem, in fcripturas redadas, reliquit
" fub figillo fuo ad fcaccarium Dublin."

and agrees And as the Exchcqucr in Ireland was formed from that of

bu|-,n£fs'"i?. England, {o it agrees with it pretty much, as well in the
names and duty of its officers, as in its bufinefs and prac-
tice ; being, like that, inftituted to order and determine the
rights and revenues, and to recover the debts and duties
due to the crown.

Divifion. According to the ufual divifion, this Court confifts, as

it were, of two parts ; whereof the firft is called the judi-
cial or fuperior part J and the other, the receipt or inferior
part of the Exchequer.

Jtidiciaior The judicial or fuperior part of the Exchequer is con-

upeiiorpart. ^^^^^^^^^ cfpccially, in the judicial hearing and deciding of
all caufes appertaining to the King's coffers ; and was anci-
ently called, Scaccariu7?i computorum. And this part of
the Exchequer is a Court of law and equity.

The

REVENUE OF IRELAND. • 3

The Court of law, or plea fide, is held, after the courfe A Court of
of the common law, before the Barons. And here the
plaintifFought to be farmer or debtor to the King, or feme
way accomptant to him. And in this Court the Attorney-
general brings his information for any matter touching the
King's revenue. And the leading proccfs is either k writ
of Subpena, or quo minus.

The Court of equity is held before the Treafurer, Chan- And a Court '
cellor, and Barons ; but ufuaily before the Barons only. °' t-l""/-
The proceedings are by Englifh bill, and in a great mea-
fure agreeable to the pradice of the High Court of Chan-
cery. And the plaintiff muft here likewife fet forth that
he is debtor or farmer to the King. In this Court the
clergy ufuaily exhibit bills for the recovery of their tythes.
And here the Attorney general brings bills for any matters
concerning the revenue. And any perfon grieved in any
caufe profecuted againft him in behalf of the King, may
bring his bill againfl the Attorney general to be relieved
in equity.

And by a ftanding rule in the equity fide of the Court Rule as t*
upon filing any bill againfl the Attorney general to be re- pr°«eding
lieved againfl any information, fcire facias, or other mat- Attorney ge»,
ter, he fhall not be ferved with a fubpena to anfvver, but
fhall be attended with an attefled copy of the bill, and an
order defiring him to anfwer in four days after fuch fer-
vice; which order the Chief remembrancer is to enter of
courfe. And if the Attorney general fhall fail to anfvver
within that time, upon affidavit made of fuch fervicc and
motion thereupon, an order fhall be granted to flay pro-
ceedings, until anfwer or further order of the Court.
And his anfwer is ufuaily fworn to.

B 2 And

4 Of THE E X C H E O U E R and

And the Attorney general may call upon any that are
intereiled in the caufe, or any officer or otlicrs, to inftruifl
him in the making of his anfwer, fo as that the King be
not prejudiced thereby.

By ficiion ail But now, by a ficflion, all kinds of perfonal actions may
fue'here'™^ be profecutcd by any perfon in this court. For as all the
3 Biackft. officers and minifters of this court have, like thofe of
Dyet^%iS other fuperior courts, the privilege of fuing and being
fued only in their own courts, fo aUb the King's debtors
and farmers, and all accomptants of the Exchequer, are
privileged to fue and implead all manner of perfons in
the fame court that they themfelves are called into. So
that by the fuggeflion of privilege, any perfon may be
admitted to fue in the Exchequer as well as the King's
accomptant; and the furmife of being the King's debtor
is become mere matter of form and not traverfable. And
the fame holds with regard to the equity fide of the
court J for there any perfon may file a bill againft ano-
ther upon a bare fuggeftion that he is the King's accomp-
tant.

What aaions Evcry adion, which concerns the King's revenue
!^"'\^,^. immediately, muft be fued in this court; and if brought

Wought here. -' ^

Hard. 193. in another court will be removed hither. As where an
ejedment is brought by a perfon, whofe title is under an

Hard. 176. extent out of this court, for debts in aid. So if a man
be outlawed in a civil adion, and lands in his pofTeffion
be extended, and a third perfon who claims a title to them
brings his adion, it muft be in this court.

Free. Ciia. So whcrc an extent in aid was taken out by the King's

153. zVern. farmer of the hearth-money asainft his own debtor,
420. J. *- J ij

agamit

REVENUE OF IRELAND. i

againft whom a commifTion of bankruptcy was before
awarded, and the affignees under the commifTion brought
their bill in Chancery to fet afide the extent in aid ; the
bill was difmiffed, for that the court of Chancery had no
jurifdidion in cafes of this nature, which were only
proper for the court of Exchequer, from which the extent
iffued, and where it was examinable.

So the officers of the revenue ought to be fued in this Bunb. 34.
court for what they do in the execution of their office,
and the court will remove an adion, commenced in ano-
ther court, againfl; an officer, for feizure of a fhip, though
no information for the fiiip be yet filed.

So if trover be brought in another court againfl a Bunb. 309,
cuftom-houfe officer, for tea and other goods feized by
him, and condemned, and other articles are thrown into
the declaration, to give colour to the adlion there; the
court of Exchequer will remove the adion.

But where an officer of cuftoms feized two cables, one Bunb. 306.
of which was condemned and forfeited, and the owner
brought trefpafs in B. R. againfl the officer for taking a
large quantity of cordage generally, it not appearing but
that the adion was brought for that cable only which was
not condemned, the court of Exchequer would not
remove the adlion.

And where a perfon was fined and imprifoned by the Hard. 193.
Commtirioners of Excife in England, and brought his
adion for falfe imprifonment in B. R. the court of Exche-
quer would not remove the adion, becaufe it did not
immediately concern the revenue of excife, but was a
penalty impofed for an offence committed in it ; and fo

belonged

6 Of the EXCHEO^UER and

belonged no more to the court than other like cafes,
arifing upon fines and imprifonments.

Jurifdiaion It appears that formerly the jurifdidion of this court

°l j'^^jg'^^°yji was very defedive, in what feemed abfolutely rcquifite for
ing pleas of the doing juftice to the fubjed, who, upon accounting,
SomeTs^arg. "^'^^ P^^ to his petition for a writ or letter of the great or
22- privy feal, for juft and reafonable pleas by way of dif-

charge. But by the 5 Ric. 2. c. g. Eng. it is ordained,
" that the Barons fhall from thenceforth have full power
to hear every anfwer of every demand made in the Exche-
quer 5 fo that every perfon impeached, by himfelf or by
any perfon, fhall be received to plead, fue, and have his
reafonable difcharge, without tarrying for, or fuing, any
writ, or other commandment."

The different In general the bufinefs and ads of the court of Exche-
roiis ot the g^g^ were anciently entered or recorded in feveral

court* ^

rolls ; the principal whereof, befides the plea rolls, were
the Rotulis Annalis^ or great roll of the Pipe, and the
Islemoranda.

The great roll Amougft the rccords of the Exchequer, the great roll
Mado?rs. of the pipe mult be placed firft, by reafon of its pre-
eminent dignity. It was and is the moft ftately record in
the Exchequer, and the great medium of charge and dif-
charge of rents, ferms, and debts due to the Crown. Into
it the accompts of the ancient royal revenue were entered
through divers channels. And the authority of it was fo
great, that when debts had been put in charge there, they
could not be difcharged unlefs by judgment or award of
the chief Jufticiary, or of the Treafurer, the King's Chan-,
cellor, or his Council or the Barons.

The

REVENUE OP IRELAND. *j

The records or bundles made up by the two Remem- ^tie Memo-

r3 ndn. or ixc*

brancers of the Exchequer, have been ufually called membrancers.
Memoranda or the Remembrances. A Remembrance was Madox6i9.
anciently wont to be made for every year in each of the
Remembrancer's Offices. In thofe Memoranda there was
anciently entered great variety of bufincfs ; for inftance,
the King's writs and precepts of many kinds, relating to
revenue tenures, commidions of Bailiwicks, cuftodics,
ferms, &c. prefentations and admiffions of officers of the
Exchequer, &c. pleadings and allegations of parties,
judgments and awards of the Court, recognizances of
debts, and conventions of divers kinds, accompts and
views of accompts ; with feveral a£ts relating to accompt-
ants; inquifitions of fheriffs, efcheators, &c. advents of
fheriffs, efcheators, &c. and in general all thofe things
which were comprifed under the term, Commimia^ or
common Bufmefs.

The other part of the Exchequer, called the receipt of The receipt
the Exchequer, or the inferior Exchequer, or Treafury, is ^^ intMior"^'
properly employed in the receipt and payment of money; Exchequer.
and in England this is a diflintft court and wholly under ^a.^c.^^^'
the Treafurer. And if any orders are fit to be aboliflied ^*ladox 179.
in the Receipt, or any new orders to be made, It is done
by the Lord Treafurer, and ufually with the concurrence
of the Chancellor and under Treafurer. If the King
thinks fit to command, by privy feal, that any new order
or method fhould be obferved in any part of the receipts,
k is ufually direifted only to the Treafurer, and the
Chancellor, and under Treafurer. And if it be thought
proper that it fhould be publifhed and enrolled in the
Court of Exchequer, to the end that all officers and
accomptants might the better take notice of it, the Lord

Treafurer

8 Of THE EXCHEQ,UER and

Treafurer, and Chancellor and under Treafurer come into
the court of Exchequer, and the Treafurer commands it
to be publifhed and enrolled, together with his own afTent
to it, and the affent of the Chancellor and under Treafurer;
but no notice is taken of the Barons in any part of the
hullnefs.

The Barons It vvas determined by Lord Somers, on a writ of error
er* cfve° ft°^" I^rought in the Exchequer-chamber, on a judgment in the
Somers argu- Exchequer in England, in the cafe of Hornby, &c.
46, bV ° againft the King, commonly called the bankers cafe (tho'
contrary to the opinion of all the Judges, except C. J.
Trcby) that the Barons of the Exchequer could not, upon
the prayer or petition of a grantee of any branch of
the revenue to them immediately, order the Treafurer or
Chamberlain to pay out of the receipts of the Exchequer
the arrears or growing payments; but that fuch grantee
muft refort to his petition of right ; for that their power
over the King's treafure is only hi trahfitii^ and that the
law has intrufled the King himfelf only with his treafure,
when once it comes into his cofiers.

Iridi treafurer It appears from many inftances mentioned by MadoK,

accomptable ([^^^ [\\e King's Treafurer in Ireland, in the earlieft times,

thcExciie- accounted at the Exchequer of England for his receipts

quer m Eng- q^- ^f j-}^g Kin^ s treafure at the Exchequer of Dublin, bv

land. ^ ■^ . •'

Madox 633. the counter-rolls of the latter Exchequer exhibited at the
former.

And King Edw. I. in the 21ft year of his reign, com-
manded that for the future the accompts of Gafcony and
Ireland, fliould be rendered yearly at the Exchequer of
England, before the Treafurer and barons there ; viz. the

former

REVENUE OF IRELAND.

former by the conftable of Bourdeaux, and the latter by
the Treafurer of Ireland.

CHAP. II.

Of the several and RESPECT I VE OFFICERS

BELONGING TO THE E X C H E Q_U E R, BOTH

SUPERIOR AND INFERIOR.

THE officers of the Exchequer may be diftinguifhed Officersofthe
into thofe of the fuperior Exchequer, and thofe diftin^uifaed
of the inferior Exchequer.

The officers of the fuperior Exchequer, are as follow, into thofe of

the fuperior.

The Lord High Treasurer.

He is the third great officer of the Crown in Ireland, Lord high
and the highefl officer both of the fuperior and inferior ''"'^"^^f-
Exchequer, and his office is as ancient as the eftablifli-
ment of the Englifh government here ; he was in all an-
cient writs and records called, Treafurer of the Exchequer.
He is the chief judge in all caufes, that are inftituted by
Englilh bill, in the chancery or equity fide of the cour.t.
And by lo. H. 7. i. it is enadkd, that the Treafurer of
Ireland, Ihould have as ample power in all things belong-
ing to his office, as the Treafurer of England ; as to make
cuflomers, comptrollers, farmers, and other officers, ac-
comptants for the greater increafe of the King's revenue
in Ireland ; and that he fhould every year make a decla-
ration of his accompt of the revenue before the Barons
of the Exchequer, and before fuch of the King's Coun-
cil there, as fliould be appointed by the King's Lieutenant

Vol. I. C or

lo Of the exchequer and

or deputy; the fame declaration to be certified into the
Exchequer in England : and there the accompt to be de-
termined before the Barons. But notvvithftanding this adt,
the Lord Trcafurer enjoys very few of the privileges,
which belong to his oflice. For the Vice Treafurer has
the receiving and ifTuingof all the revenues, both annual
and cafual; and all the faid offices are granted by the
Chief Governors for the time being, by their own warrants,
and not by the warrant of the Lord Treafurer.

The Chancellor of the Excheouer.

Chancellor of In the ancicnt Exchequer, this was a very great officer,
qter^^'^''^" ^^ ^^^ °'''^ amougft the Juftices and Barons that ufually
Madcx 139, fat there, and tranfa£ted feveral things in the Exchequer
in fuch manner, as that we may fuppofe it to have been
anciently part of his duty to affift there. He feems to
have been a control or check on the Treafurer. He has
the cuftody of the feal of the court, and is a Judge in
matters of equity.

The Lord Chief Baron, second, and third Baron.

Barons. Thefe have judicial power in all caufes of law, equity,

and revenue. In the two firft they govern themfelves by
the common methods of proceeding in the courts of
Chancery, King's Bench, and Common Pleas ; and in
the laft by rules of their own, and in refped hereto the
court is always open, as well out of as in Term. They
are called Barons of the Exchequer, becaufe in England
Barons of the realm were occafionally fummoned and fat
there, with other great Officers of State. Upon their
entrance into office, they take an oath not to rcfpite or

protra(5l

580, 4 IdO
IC4, lie.

RE VEN UE OF IRELAND. n

protradt the King's bufinera, but to give it preference to
all others.

The Lord Chief Baron.

He is at this day the chief Judge of the court in matters CMcf B«rop..
of law, information and pleas. Therein he anfwcrs tlie
bar, and all fuitors 5 and gives orders for judgment
thereupon. He alone fits as Juftice of Nil! Prius to try
all iflues joined in this court for the city and county
of Dublin ; but in his abfence one or both of the other
Barons may be Judge or Judges of Nifi Prius. He
takes recognifance for the King's debts, for appearances,
and for obferving of orders. He takes the prefentatioa
of all the officers in court under himfelf, and of the
Lord mayor of the city of Dublin.

The Auditor. General.

He is an officer both of the fuperior and inferior Ex- Audftor Gc-
chequer. In his office are entered Verbatim all * grants "^^^''
of land and offices, whereon any rent is payable to, or
ftipend payable by the King; and from thence he makes
out rolls of all the King's rents; with him arc lodged all
the deeds of affignraent or purchafe of lands, ^c. out of
which any rent or duty is payable to the King ; (other-
wife the rent is always continued in the name of the for-
mer proprietor ;) and he gives conftats or certificates of
fuch rents v\;-hen demanded. In his office are likewife lodg-
ed all the accounts of the Vice treafurer, and clerk of the

• It was determined in the cafe of the King v. Daly 12 Dec. i~47, that a
book from his office, in which patents and grants of lands are entered, is evidence.
But it muft be proved by a clerk, of the office, to be a book belonging to the office,
and brought from thence.

C 2 hanaper.

12 Of the EXCHEQ^UER and

hanaper, and of money imprefted for any particular ufe
or fervice j which accounts are made up by him, and
pafled by the Commiffioners of accounts, after they are
compared by them with the vouchers, and by the Auditor /
with the books returned to him by the vice treafurer,
chamberlains, and clerk of the pells. He collecfis a parti-
cular of what rents are unaccounted for, and remain in
arrear, and tranfmits the fame to the Treafurer's remem-
brancer, to iffue proccfs for the levying thereof.

The Surveyor General of Lands.

Surveyor Ge- f^e has in his office all the furveys of the Kind's lands,
(^c. and if any controverfy arife concerning the extent or
boundaries of them, he appoints furveyors to fettle the
mears, and bounds, and the quantity of fuch eftate, to-
gether with the yearly value thereof (if required;) for
which purpofe commilfions are ifl'ued by order of the Ex-
chequer, on which inquifitions are taken by a jury ; and
the efcheator fometimes affifts therein.

When a grant is to be pafTed for any eflate, a warrant
from the Lord Lieutenant is diredted to him, and to the
Auditor general, to make out a particular of the eftate;
the Surveyor general makes out the furvey in parchment,
and gives the Auditor the particular j and, out of the fur-
vey, he afcertains the rent payable to the Crown ; the
furvey remains with the auditor, and the particular, when
examined and figned, is tranfmitted to the Lord Lieute-
nant under both their hands; upon which a warrant is
made diredcd to the Attorney general, to prepare a fiat
purfuant to fuch particular.

The

REVENUE OF IRELAND. 13

The Remembrancers (Rememoratores,)
Formerly called Clerks of the Remembrance.

Of thofe there are two diftinguiflied by the names of Remembran-
the King's or Chief remembrancer^ and the Lord trcafiirer'st ^^^'
or Jecond remembrancer.

The King's REMENrBRANCER, or Ciiikf
Remembrancer.

He is a principal officer of the court, of great truft. In his Kmg's re-
office all bonds for ihc King's debts, alfo, all recognifaiicea "'^'''trancer.
taken before the Barons for any of the fiid debts, for ap-
pearances, and for obferving orders, &c. are entered or
lodged ; and he makes out the necefTary proccfs thereon.
All informations upon penal ftatutes, and upon forfei-
tures, and efcheats, either at law or in equity, and the
pleadings, and proceedings thereon, are filed in his office.
All inquifitions upon commiffions out of this court fo
find out the King's title to any lands, <^x. forfeited or ef-
cheated to the crown, (efpecially to thofe which were for-
feited by the rebellions of 1641 and 168S,) are returned
thither: (fuch as are held upon commiffions out of the
court of Chancery being in the rolls office;) as alfo fe ve-
ra! of the proceedings upon the ads of fettlement and
explanation; as the certificates of the commiffioners for
executing faid a6ls, decrees of innocence, 6"^. and like-
wife all inquifitions on levari facias ^ for the King's debt,
znAcufiod'unnt and injundions, are thereupon made out by
order of the court. All cngliffi bills in this court, and
the pleadings and proceedings thereon remain in his office.
He has the entering of all pleas, fuclgments, <b-'c. relating
to the King-'s revenue. In his office' are all the books re-

lating to the cuftoms and excifc. He makes out proccfs

againft

t4 Of the exchequer and

againft the colledtors of the cuftoms and excife, Gfr. for
their accounts, not being by adt of parliament direded to
be otherwife managed than according to thecourfeof the
court. All difputes touching irregularities in the praclice
and proceedings in the court are referred to him by the
court. He has in his office all the reducements and
abatements of quit rents, which were made by the Lord
Lieutenant or other Chief Governor and Council, purfuant
to the aO. of explanation. He has alfo all the reduce-
ments of fines by the commiffioner of reducements. He
reads in court the oaths of all the officers, attorneys, and
minirters of the court, when they are admitted; and he
alfo reads the oath of the Lord mayor of the city of
Dublin, and of all the fheriffs in the kingdom ; writs of
prerogative or privilege for officers and minifters of the
court are made by him. All fums of money brought
into court by order are lodged with him, although no
fecurity is required of him, on hiseritring into office. He
has in hiscuftody the red book of the Exchequetv

He has under him five fecondaries, a filacer, and other
affiilant officers. One of the fecondaries has the office of
the law pleas of this department.

Treafurer's

Reiiieiiibran-

C€r.

The Lord Treasurer's, or Second Remembrancer.

He takes notes of all rules and orders made in the court,
relating to the King's revenue, except the cuftoms, excife,
and other fuch revenues which are in the Chief remem-
brancer's office. He makes procefs againft all fheriffs,
efcliealors, receivers, and bailiffs for their accompts. He
makes procefs o( fieri facias and extent for any debts due
to the King either in the Pipe or with the Auditors. He
makes a record, whereby it appears whether ffieriffs and

other

REVENUE OF IRELAND. 15

other accomptants pay th&'w profers due at Eaftcr and Mi-
chaelmas. And he makes another record, whereby it
appears whether flieriffs and other accomptants keep their
days of prefixion, or days appointed. Into this office are
certified all eftreats of fines, ilTues, Gfc. fet in the fuperior
courts at Dublin, or at the afllzes or feffions. And into
it are returned all the inquifitions upon the writs oi levari
facias and of feizures, which ifTue thereout for the King's
rents, and alfo upon the writs of levari facinr which ifTue
thereout for fines, forfeited recognifances, and other mat-
ters eftreated into the ofiice ; as likewife the certificates-
of fherifi's as to the goods of felons and fugitives, waifs,
eflrays, &c. in their bailiwicks. All the pleadings, orders,
and proceedings touching the reducing, exonerating, refpit-
ing, or difcharging any of the King's rents, fines, i6'c. are
in this office; as are alfo the certificates of the commif-
fioners of reducements, which are fent thither by the
Chief remembrancer, on which an order is entered here
to be taken to the Clerk of the Pipe to make out the
debet ; which debet is to be taken to the treafury, and, the
money being paid there, an acquittance is given, which is
to be brought to the Second remembrancer, whothereupoa
enters an order for the abfolute difcharge of the fame»
Formerly, tranfcripts of all the grants, that were pafTed by
the crown, of any lands, civ. were brought in twice every
year by the matter of the rolls, (as it is faid) and delivered
to the court, and, by the court, tranfmitted into this office,,
to be compared with the entries in the Auditor's office,,
lefl any thing fhould pafs not entered by him; this office
being a check to the Auditor's office as to the King's
rents. In this ofiice likewife were, formerly, enrolled all
claims of privileges, franchifes, liberties, (ic. licenfes of"
alienation, pardons of alienation, grants of goods of felons,

fugitives.

i6 Op the EXCHEQ,UER and

fugitives, and outlaws, waifs and eftrays ; but this docs

not appear to have been pradifed fince Eafler term 1686.

This officer has, likewife, under him two fecondaries.

The Clerk of the Pipe.

Clerk of ths He makes out the yearly roll, which is called the great

^'pe- roll of the Pipe, of all rents and debts whatfoever, that are

brought in by procefs to any of the other officers of the
Exchequer, and accounted for in the court; and of all the
debts that are in arrear and unanfwered for by the flieriffs
on paffing their accounts. He alfo writes fummonfes to
the flieriffs to levy the faid debts upon the goods and chat-
tels of the debtors, and if they have no goods, then he
draws them down to the Lord Treafurer's remembrancer
to write extents againft their lands. He makes a charge
to all fheriffs of the fummons of the pipe and green wax,
and fees that it is. anfwered upon their accounts. All

'■■ orders of difchargc and refpite whatfoever of any fuch rents

or debts are entered with him. He makes out cuflodiams

' upon feizure or fequeftration of any eflate, and outlawry

eftreats upon procefs from the Treafurer's remembrancer's
office; and, from time to time, renews procefs for all fuch
arrears as ftand out upon the roll. He has the drawing
and engroffing of all leafes of the King's lands. And in
this office the flieriff's quietus efi is prepared, as being the
laft office of account of the procefs.

The Comptroller of the Pipe.

Comptroller ^^ writes out fummonfcs twice a year to levy the farms

•of ihePipe. and debts of the Pipe, which is called the fecond fummons,

and is in the nature of a levari againft the body, goods,

aud lands of the debtor; and he alfo keeps a comptrol-

ment

R E VENUE OF IRE LAND. 17

ment of the pipe or counter roll of all arrears ; he is aflift-
ing to the clerk of the pipe, and iffues out the fecond
procefs of the pipe, by warrant from the clerk of the pipe,
and counter-figns it with the clerk of the pipe. And he
alfo, as well as the clerk of the pipe, takes down what is
lAhilkd by the fheriff on his accounts, and the ftim he
charges himfelf with.

The Clerk of the Estreats and Summonister.

Towards the reign of Edward III. the cafual revenue Clerk of the
beiup; fo much increafed, that the clerk of the pipe could ^ftreats and
not engrofs all the fums eftreated on his annual roll, and
many of them being fmall, and paid on the firft demand,
it was neceffary to make them part of the annual charge,
in the fame manner as the other annual revenue of the
King was; therefore a new officer was created, viz. the
clerk of the eftreats; and inftead of delivering the eftreats
of the Exchequer and other courts to the clerk of the pipe,
they were, thenceforward, delivered to him, and he iiTued
a diftin£t procefs from the fummons of the pipe, viz. the
fummons of the green wax, which is the firfl procefs; and
hence in this kingdom he is alfo called \XiQ, [ummonijler.

And this officer, as well as the clerk of the pipe, receives
the anfvver of the fheriff in court ; and the nibils are to
be entered on the great roll.

As clerk of the" eftreats, he has the care of all fines,
amerciaments, and cafualties, that arife in any of the
courts of record ; and of the fines and amerciaments that
are impofed in the Exchequer, in the King's remembran-
cers office and pleas office, or at the affizes or feffions,
which are brought into the clerk of the eftreats, by the

Vol. I. D refpe6tive

i8 Of the EXCHEO^UER and

refpedive officers of the courts, and clerks of the peace ;
upon which he makes out procefs ; which is tranfmitted
under the feal of the court to the fherifFs, to levy fuch
fines, forfeitures, and debts; and this procefs is in the
nature of a [cire facias, which notwithftanding the (herifF
muft anfwer in his accounts, or take bonds from the party,

to clear fuch debts in court.

The Transcriptor and Foreign Apposer*.

Tranfcriptor He is an officer in the Exchequer, to whom all fheriffs
appofeT'^" and bailiffs repair, to be appofed by him of their green
wax, after they are appofed of their fums out of the pipe
office; and from thence he draws down a charge upon
them to the clerk of thf* pipe. His bufinefs is to examine
the flieriff's eftreats with the record, and to afk the
Iheriff what he fays to every particular fum therein;
he fends the debts nihiUcd by the flieriff to the clerk of
the pipe, which then being prefumed to be debts that
will fland out for fome time, are by him entered on the
great roll, and debet i thereof fent by him twice a year to
the comptroller of the pipe; who fends out the fecond
procefs of the pipe; becaufe having already been in pro-
cefs on the fummons of the green wax, it hath anfvvered
magna charta, g Hen. 3 c. 8. by which nofheriff or bailiff
Ihall feize lands for the King's debts, (o long as theprefent

• In Gilbert's treatife of the Exchequer, this ofKcer is faid to be called appofer,
fdr the fame reafon thnt the fherifFs accounts of theii green wax were called a/z-s/rtA,
viz. becaufe the flieriff was then apponere, or to place his items to account. And
he h called the foreign nppofer, becaufe the account on which he fat. was ^foreign
and dlflant account from that of the great roll, which was carried on by ilfelf; or
becaufe this cafual revenue, not arifing out of originals fent into the court ftoill
the Chancery, a'! the certain revenue did, which was the or/^/'/i/j/ jtirifdiiftion of the
cou:t, but being fent into the Exchequer by eflreats out of Other courts, was
therefoie called the/orc/fn revenue. See Madox 70S.

goods

REVENUE OF IRELAND. 19

goods and chattels of the debtor fhall fuffice, and the
debtor be ready to fatisfy the fame.

The Glerk of the Pleas.

In his office are all the proceedings at law between Clerk of the
party and party, under the furmife or fidlion of the ^ ^^^'
plaintiff's being the King's debtor, and not immediately
concerning the revenue.

■

The Serjeant at Arms.

He is an officer attending this court, as likewlfe the Serjeant at
houfe of Commons. To him is direded the laft procefs of *'""•
contempt, on which a fequeflration is grounded.

The Pursuivant.

He was anciently a mefTenger attending the King in Purfulvant;
liis wars, or at the council table, or in the Exchequer, to
be difpatched upon any occafion or mefTage, All fheriffs
and coroners, and all officers of the court (except the
marfhal and ufher) for mifdemeanors, mif-execution, or
non-execution of their office, and all perfons guilty of any
fpecial contempt in this court, are committed to his cuflody.

The Usher.

It v^ras his duty to keep the Exchequer fafely, and to UiTier.
take care of the doors and avenues of it; Co as that the ^'^^^^^7^^'
King's records which were laid up there might be in
fafety. It was alfo his duty to tranfmit the writ of fum-
mons which iffued out of the Exchequer for the King's
debts J that is, to caufe them to be delivered to the

D z feveral

20 Of the exchequer and

feveral flieriffs to whom they were direfled. It is like-
wife his duty at prefent to furnifli the court with books,
paper, and fuch neceffaries.

The Marshal.

Marfhai, To this officer the court committed the cuflody of the

Madox'727 King's debtors during the fitting of the term, to the end'
that they might provide to pay the King's debts, or elfe
be further imprifoned. Such offices as were found vhtute
officii, and brought into the Exchequer, were delivered to
him to be delivered over to the treafurer's remembrancer.
He alfo appointed auditors to flieriffs, efcheators, cuf-
tomers and colledors, for taking their accounts.

But this office and that of the uflier are now exercifed
by the fame perfon ; and yet in the patent to the ulher
there is no mention made of the marflial.

To the officers of the fuperior Exchequer may be added,
as being attendant thereon, the King's Attorney general
and Solicitor general.

The Attorney General.

Attorney ge- He has a fpecial charge of the revenue. No rent can be
neral. difcharged or abated, but by his conceffion or confent.

He puts into court, in his own name, informations of con-
cealment of cuftoms, fcizurcs, &c. alfo of intrufions,
wafle, and encroachments upon any of the King's lands,
and upon penal ftatutes, forfeitures, &c. He ads in
general by debet, conftat^ or certificate, from the proper
officers, in whofe office the debt or matter, for which the
information or bill is brought, is recorded. He prepares

the

REVENUE OF IRELAND. 21

the fiats for all patents for lands, cftatcs, honours, ^c.
He is made privy to all manner of pleas that are not ordi-
nary, and of courfe, which arife upon the procefs of the
court J and he is an officer of fuch dignity and confidence,
that his confelTion binds the crown in all fuits and caufes
wherein he is concerned.

The Solicitor General.

He is affifting to the Attorney general in all the matters Solicitor §«•
aforefaid, as to pleadings in court ; and he, as well as the °^'^'*
Attorney general, may prepare \}s\Q.fiats for patents. :

The officers of the Inferior Exchequer, called the re-
ceipt of the Exchequer, are as follow :

The Lord Treasurer,

Of whom mention has been already made amongft the Lord treafu-
officers of the Superior ExcHEorER, being the Chief r^r.
officer both of the fuperior and interior Exchequer, and of
whom, as he now feldom ads, the whole buiinefs being
done by the Vice treafurer or his deputy, there is no oc—
cafion for adding any thing more.

The Vice Treasurer.

He is a principal officer of this part of the court, under vice treafu-
the feveral apueilations of Vice treasurer, Receiver ■■"•
general, Pay-master general, and Treasurer at
War.

He has the charge of all his Mnjefty's revenue, of what Has the
nature or kind foever, and is to account for the fame. He ^^,"'^'^^5°'^ '^"

22 Or THE EXCHEQUER and

or his deputy is to fign all receipts for money paid into the
treafury, and received for him by the teller or cafliier;
as alfo all orders and debentures for money paid out. And
no acquittance that is not figned by the Vice treafurer or
his deputy (except thofe given by the fhcrifts for debts
iffued in green wax) is or can be a difcharge to the fub-
jed for any fum paid in, &c. except where fome a6t of
parliament, or the King, by letters patent under his great
leal, fhall otherwife appoint.

Pays tlie civil As Vice trcafurer and Receiver he only pays the civil lift;

and military ^^^ what rcmaius, after the payment thereof, is tranf-
ferred by him to the difcharge of the military lift, which
he pays as Treafurer at war and pay-mafter.

The civil lift The civil lift is paid by debentures made out by the
bydeben- Auditor general, and figned by him purfuant to the King's
^"'"' eftablifliment, a copy of which is lodged with the Vice

treafurer.

The military The military lift is paid by .warrants prepared by the
liil by war- Commiftary general of the mufters, and figned by the Lord
Commurlry Lieutenant or other Chief Governors, and counter-figned
general. ^y. ^^^ CommiftTary general, and not by the fecretary at

war, as is ufual in England.

Payments on Payments on the head of the Concordatum * in the
tJiehcadoF j,jyi[ \[{\^ are to be on warrants, to be moved for and

hoTmldc!"" granted at the council board, and thefe warrants are to

* This is an annual fum of X5000, limited in the civil eftablifliment, to be paid

as (liall be tigreeJ, (from whence it has its name) that is to fay, by Concordatums of

the l.ord Lieutenant, Loid Deputy, Lords Juaices, or other Chief Governor or

Governors and Council. . ,

Ana

RE VENUE OF IRELAND. 25

be figned by the Lord Lieutenant, or by the other Chief
Governors, and a qnorum of the council ; and if the Vice
treafurer exceeds, in his payments or warrants of Concor-
dntum^ the fum hmited in the eftablilliment, he is liable to
refund and to make all fuch overplus payments good to
the King.

And the general authority for all payments out of the Civil and mi-
treafury of this Kingdom, is the eftablilhment of the civil I'tary lifts, his

-' ^ . ^ . general au-

and military lift; which is figned by the King, and Lords thority for all
of the trea'fury, and tranfmitted over hithen And the f/~j;^!
Vice treafurer cannot pay any warrant that comes to his ry.
hands, figned by the King, or any warrant of privy feal,
or warrant under the great feal of England, for any fum
or fums of money not included in the eftablirt;iment, with-
out being liable to have the fame chequed and difowned

And this fum is, in the eftablidiment, expreffed to be for freight, tranfportation,
carrying of letters, and other expenfes and rewards; fea fervice, repairing and
upholding fufficiently, the King's houfes ; maintaining his forts ; finifliing need-
ful unJeitakings of that kind, begun in apt places but not fiuilhed ; erecting of
more fttength of the like nature in other fit and neceffary places; diet and charge
in keeping poor prifoners, and fick and maimed foldiers in hofpitals; printing,
liding, and travelling charges; prefts upon account, and all other payments j
amongll which, the repairs of fortifications, and provifion of hofpitals are
chiefly to be taken care of; and thefe Coricordatums ate to be every three months
certified over to the privy council in England. .,,,,,. .

And no payment or allowance is to be made by Concordatums, but by warrant
drawn by the clerk of the council in Ireland, pafTeJ openly at the council board
there, and figned by the Lieutenant, Deputy, or other chief Governor or Gover-
nors, and by three or more of the officers following, 'viz. the Chancellor, Trea-
furer, Vice treafurer, and Chancellor of the Exchequer, tl e two Chief JuRices,
Chief Baron, Mafter of the rolls, and Secretary of Rate; and for default, either
by exceeding the (unis limited, by anticipation, or by not oblerving the faid di ec-
tion in every point, all the funis that ihall be othetwife allowed and paid there,
fhail be fet infupcr. as debts upon the Lieutenant or any other Chief Governor or
Governors of Irelaml, the under Treafurer, and all others that (hall fign ihe fame,
to be defaulted, to the ufe of his Majefty, upon their feveial entertainments.

upon

54 Op the exchequer and

upon his accounts; unlefs the payment he makes on fuch
warrant be alfo purfuant to diredions in writing from the
Lord Lieutenant, or the other Chief Governors, and a
quorum of the council thereupon.

Not to pay p]g jg pQ^ (.q p^y ^^y debentures or warrants on the civil

debentuies or , . , ' ^

warrants or military lilt, or any other account, without entering

without en- them with the clerk of the pells, and having them coun-
tering them /• I 1 • • /- 1

with the clerk ter-ugncd by him ; otherwife fuch payments will be dif-
of the pells, allowed in his accounts; fo that he can neither receive or"
pay without a control; by means whereof the King can-
not be defrauded.

To give Ex- For all money paid into the treafury, he or his deputy,
GumanceTfor Js to give an acouittancc, wdiich is to be ligned and entered
aiimoneypaiJ ^vith the Clcrk of the pells, Chamberlains, and Accountant
general, and to be delivered to the party paying his
money. And this is called an Exchequer acquittance *.
And when thefe acquittances are returned by the Account-
ant general or other perfon, as vouchers, they are to be
filed of record with the Auditor general, where they are
to remain, and are a charge on the Vice treafurer.

His accounts ^is accounts afc not to be taken by the Barons of ths
byConmiir- Exchequer, but by Commiffioners authorized under the
iioncis. great feal of England or Ireland. And upon his account-

ing before the Auditor and Commiffioners, he delivers in
books containing tranfcripts of every individual receipt,
and fum of money by him received; and the clerk of
ihe pells doth the like ; which books remain with the

* Formerly, a lift of thefe acquittances was brought weekly from the treafurj?
to the Accountant general ; but this caufing great confufion in the accounts, as to
dates, Wf. the prelent method is purfued of fending them to the Accountani;
general to be entered as tiicy are paifcd.

Audi-tor

REVENUE OF IRELAND. 25

Auditor general, as a difcharge both for the Vice trca-
furer and the fubjed who paid his money. He alfo gives
the Auditor general a fair tranfcript of all his payments
under the feveral heads of the eftablifhment, exprefling
at large the nature of the payments, and for what time
&c. and when the Auditor general has examined and
engroffed his account in parchment, it is brought with the
vouchers to the CommilTioners of accompts, who fit,
and examine and compare the fame j and they being fa-
tisfied therewith fign it.

When his account is thus paffed, his quietus e/i is a. his quietus,
duplicate thereof figned by the faid CommilTioners, which
he keeps 5 and the other remains with the Auditor ge-
neral.

. The Teller or Cashier.

He receives all the King's money, and afterwards Teller or Ca-
writes a bill in parchment for the party's acquittance who '"'
pays it; which acquittance is tranfmitted to the Cham-
berlains, who enter and fign it; and it is then delivered
by them to the Clerk of the pells, to be entered and fign-
ed by him; and is then delivered to the party.

He alfo pays out the King's money upon debentures,
and by orders from the Lord treafurer, and under trea-
furer, which are diredted by the auditor.

The Clerk of the Pells.

He enters all the teller's bills into a book or parch- Clerk of the
ment roll, called pellis receptorum. He figns, and enters ''*■"''
all acquittances that are given by the Vice treafurer, and

Vol. I. E Receiver

26 Of the exchequer and

Receiver general or his deputy, for any rent, debt, or fum.
of money paid into the treafury. With him are alfo
entered all warrants of debentures, upon which the Vice
treafurer or Receiver general makes any payment ; and
hereby he is a perfed cheque upon the Vice treafurer,
and ought to be able at any time to give a flate of his
receipts and payments, and to know what money he has
in his hands to anfwer the King's affairs. He returns
into the auditors office, yearly, books containing every
individual acquittance, pafled by the Vice treafurer, and
Receiver general, or his deputy for that time j which the
auditor compares with the like books returned to him by
the Vice treafurer and chamberlains, that fo the King may
not be prejudiced, but the Vice treafurer fully charged
with all the money received by him during the time for
which he accounts.

The Chief Chamberlain and Second
Chamberlain.

Chamber- They are ancient and were great officers of the fupe-

Mad'ox 732 ^^°^ Exchequer in England ; and fometimes fat and aded
Somers arg. in pcrfon, and were numbered with the Barons there.
But the office being fuch as might be executed by depu-
ties the chamberlains by degrees made themfelves ufelefs,
by leaving all the bufinefs to their deputies, and the
office itfelf funk by degrees to little more than a name.
Their bufinefs, at this day, is pretty much the fame
with the Clerk of the pells, as to all receipts and pay-
ments into the treafury; and their books, as well as thofe
of the Clerk of the pells, are tranfmittcd yearly to the
Auditor, not only to adjuft the charge of the Vice trea-
furer and Receiver general, but to be compared with
rent rolls in the auditor's office, whereby he afccrtains

what

5«

R E V E N U E OF I R E L A N D. ,- -7

what rents are received, and what remain in arrears,
in order to the ifTuing out procefs for fuch as remain
unpaid.

The Auditor of Foreign Accounts and Imprests.

He audits all accounts of money imprefted for the buy- Auditor of

ing of arms, ammunition, and provifions, and all money ^°^^^"^ ^'="

ifTued by imprefl for the building of fortifications. impreib.

Madox 729.

He is alfo affiflant to the CommilTioners for the imprefl
accounts, for the examining and making up all foreign or
martial accounts or imprefls within the kingdom of Ireland,
except the Treafurer's accounts for the wars. To thofe
feveral ofHcers may be added,

The Commissioners for the Treasury Accounts.

They are the lord high Chancellor, the Chancellor of Commirtlon-
the Exchequer, the lord chief Baron, and the Barons of pubiick
the Exchequer for the time being, who are authorized '^<^'^°""'5-
under the great feal of England or Ireland ; and before any
three or more of thefe commiffioners, the Vice treafurer
and Receiver general is to account, formerly but once, but
now four times in every year; and they are to examine
his accounts, and the vouchers ; and to compare them ;
and, being fatisfied therewith, are to fign them : but before
his accounts are fully cleared and difcharged, they are
further fubjed to the examination of the treafurer or
commiffioners of the treafury of Great Britain.

Thefe Commiffioners had likewife formerly under (iieir otiicr ac-
infpetlion feveral other accounts, fuch as thofe of tlie counts for-

1 1 1 1 r I 1 II nierly under

ordnance, the board or works, money advanced by govern- their iufpec-

E 2 mcnt, "°" ''"' ""^^

28 Of the exchequer and

uniJer tlie mciit by Way of imprefls, &c. But they are now con-
Commiiiion- gj^gj merely to the treafury accounts: and all thefe other

ers of foreign •' _ •' ' _ _

accounts. accounts are made fubjedl to the examination of five
Commiffioners, conftituted for that purpofe, called the
Commiflioners of imprefls and foreign accounts. But
thefe are not properly to be confidered as ofiicers of the
treafury.

CHAP. III.
Of the PUBLICK REVENUE of IRELAND.

AS a preliminary introdudion to the prefent ftate of
the revenue of Ireland, it might have been a matter
of curiofity to have entered into an hiftory or detail of the
ancient revenues of the crown, the feveral branches
which compofed them, and the manner of levying,
accounting for, and paying them into the Exchequer. But
this fubjed I fhall leave to the antiquarian, who ha^
abilities and Icifure to make the neceffary refearches into
the publick offices and ancient records of this kingdom j
and fhall content myfelf with deducing an account of the
Irifli publick revenue, from the reftoration, (foon after
which the a6t of tunnage and poundage and the aO. of
excife were made) to the prefent time.

And this publick revenue may now be confidered as
divided into, 1. The King's Hereditary revenue.
II. The AnoiTioNAL duties granted for the better fup-
port of government : And III, the AppRorRiATED duties.

Hereditary And I. the Hereditary revenue, fo called from its being

vefted in the King, his heirs and fucceffors, and which

amounts

iLvenuc.

REVENUE OF IRELAND. 29

amounts in grofs, at a medhim of the lafl 12 years preceding
25th March i773, to a'oout £640,000 a year, is that
which either is the ancient patrimony of the crown; or
elfe was granted to King Charles II. by parhament, by way
of purchafe or exchange for fiich branches of the King's
inherent hereditary revenue as were found inconvenient
or burdenfome to the fubjed; or perhaps in hcu of forfeit-
ures which the crown was entitled to; the produce of all
which belongs to the crown, to be applied, under the coa-
flitutional truft, for publick fervices.

Thefe may be confidered in the following order, viz. Ofwlutit
The King's rents, cuftoms outwards and inwards, import '^°""'^5-
excife, prizagc on wines, lighthoufe duties, ale, wine, and
flrong water, licences, feiaures and forfeitures, hearth
money; and the cafual revenue, confining of fines,
forfeited recognizances, cuftodiani rents, together with
fome other cafualtics, as waifs, ellrays, goods of felons
and fugitives, &c.

The ad of re-afTumption, viz. 11 Wil. III. Eng. makes Howfarchar-
the crown rents, quit rents, and chiefrys, unalienable; gf.^^ie and

n 11 r • r alienable.

and ena£ls that they (hall for ever be and remain for the
fupport and maintenance of the government of this
kingdom. The ad of 14 and 15 Car. II. c. iS, granting *
the revenue of ale licences, reftrains the crown from farm-
ing it or charging it with gift, grant, or penfion. And
the ad of i-f and 15 Car. II. c. 17. granting the hearth
money, reftrains the crown from particularly charging it
with grant or penfion. And thcfe feem to be the only
branches of the hereditary revenue which the crown is
reflraincd from charging or aliening. See 5 Mod. 46,
54) &c.

11. The'

30 Of the exchequer and

Additional II. The next head to be confidered are the Additional

duties. Duties, which are granted, in aid of the hereditary

revenue, for the fupport of his majefty's government;
and are always granted for two years certain, beginning
and ending on the 25th of December; and fo far as
they are granted without fpecial appropriation, they are
granted to the crown under the fame conftitutional truft
with the hereditary revenue.

Appropriated III. The laft head of the publick revenue are the appro-
(.iuties. priated duties ; which are impofed for certain particular

purpofes, to which they are fpecially applied by parlia-
ment at the time of granting them; and thofe appropria-
tions, at prefent fubfifting, are, the loan, the tillage, the
linen manufadure, the Dundalk cambrick manufadure,
the proteftant charter fchools, and the Lagan navigation.

Paid as the And thcfe duties are paid into the treafury as all the

others into others are : but it is only for convenience; they are feoa-

the treafury. ' y ■ rr ^ ^ j-/r

rately accounted tor, and illued by ditterent warrants;
being paid, according to thediredions of the feveral ads of
parliament, to the orders, or on the receipts of the corpo-
rations, or private perfons refpedively interefted therein,
without any warrant figned by the government.

CHAP.

REVENUE OF IRELAND. 31

CHAP. IV.

Of the KING'S RENTS m IRELAND, and the

ANCIENT AND PRESENT METHOD of

COLLECTING THEM.

THERE are four feveral forts of rents in Ireland Rents payable
referved and payable to the Kins;, to wit, Crown \V^^^^'"^',
"J -r* airlerent kino's

Rents, Port-corn Rents, Composition Rents, and of.
QjjiT Rents.

The Crown rents are ancient rents referved upon grants Crown rents, .
made by the Crown of their demefne lands, and lands of ^^*^'
inheritance.

And the greater part of thefe rents, at this day, arife Out of what,
upon grants made of the lands, tenements, hereditaments, '''«/ ^rofe.
Gff. which formerly belonged to monafleries, abbeys, prio-
ries, and other religious houfes, which, in the reign of
King Henry the Vlilth, were either diffolved, fuppreffed,
renounced, relinquifhed, or furrendered to his Majefty ; ,
and which, together with the fcites, ambits, circuits, and .
precinds thereof, and all the lands, tenements, heredita-
ments and appurtenances thereunto belonging, were after--
wards, by two feveral ads of parliament, 28 Hen. 8. cap.
16. and 33 Hen. 8. cap. 5. given to, vefled in, and ad-
judged to be in the very adual and real feifin and poflef-
fion of his Majefty, his heirs and fucccfTors for ever ; in
as large and ample manner and form as the then late ab-
bots, priors, commanders, and other governors of the
faid religious houfes had held and enjoyed the fame; to-
gether

32 Op the EXCHEO^UER an'd

gather with all and every the rents, fervices, and rent-feek,
and all other fervices and fuits which were due, to be paid,
or done to any perfon or perfons from, or out of the pre-
miffes, or any part thereof.

O her Crown And the fents referved on all grants from the Crown,
'^""- of fairs, markets, ferries, and fiftieries, are called alfo

Crown rents.

Rents on The rents referved on the grants of the fix efcheatcd

grants in pur- counties * in the province of .Ulfter, are alfo called
commiirions Crown rents, and are entered as fuch in the Kmg s rent
rolls.

of grace called
Ciown rents.

* There were fix counties efcheated or forfeited to the Crown, on the rebellion
of the earl of Tyrone and others, to wit, Donegal, Tyrone, Derry, Fermanagh,
Cavan, and Armagh. Thefe fix counties were planted with great judgment by
Kln^ James the Firft, on a plan formed by Lord Chancellor Uacon, but much
improved by Sir Arthur Chichefter, afterwards Baron of Belfafb, and Lord
Deputy of Ireland, and who might be faid to be the real proprietor. On this plan
the lands which were to be affigned for planting, were to be fo affigned either to
the old chieftains, or inhabitants, or fervitors of the Crown, (who were the great
officers of ftate, or captains and officers in the army) or elfe to Englilh and Scotch
undertakers ; and different allotments were made to each of thefe, and encourage-
ment given to them all, but efpecially to the fitfl:, to gain their good-will.

The lands to be planted were divided Into three proportions, the greateft, of
2000 Englift acres, the middle, of 1500, and the leaft, of loco; each and every
county was fet out into thefe pioportions ; the one half of it afllgned to the fmalleft,
and the other half divided between the other two proportions.

And thefe eftatcs were granted by the King to thefe feveral perfons to be held by
them and their heirs; the undertakers of 2000 acres held of iilni In capite ; thofe
of 1500 by knights fervice ; and thofe of 1000 in common foccage. See Carte's
life of theDuke of Ormond, vol. i. pag. 14, i j, 16; as to what obligations each
of thefe were under as to building, planting, with freeholders, &c.

On thefe donations of lands the following rents were referved to the Crown, viz.
upon every 1000 acres (after three years exemption, and three years at half rent)
a rent of 5J. 6s. 8d. frutn the undertakers and fuch fervitors as planted with
Britilh tenants j of 81. from fervitors that planted with the IrilTi ; and of
lol. 13s. 4d. from the natives, who were not obliged to build caftles.

And

REVENUE OF IRELAND.

And the yearly amount of the faid Crown rents is about Crown rents.

/ 1 4800 a year. h^.ooI. a

*>» ~ •' year.

The Port-corn rent was a kind of rent formerly paid by Port-corn

many of the tenants to the monafteries and abbeys before '^"f' ^'''*'

... . . . . '>"" from

their difTolution, as aforefaid, by fervice, or in kind, by whence it

port-corn^ or marts, or by rendering of corn, and other *"'"•
produce of the lands. And it is called port^ from forto to
carry, or, quia ad portmn monaftcrii jacehatur. And the
fpecies of corn fo referved, are wheat, here, malt, and
oatmeal j but in one grant beeves are referved.

And in feveral of the grants fo made by the Crown, Referved by

after the difTolution of the faid religious houfes, and efpe- the Crown in

•II r r\ • II r ■ • ^ r feveral grants,

ciaily of rectories and tythes, and other the fpintual pof- together with

feffions thereof, this port-corn rent has been referved, as a Crown rent.
well as the Crown rent, or rent in money.

And all thefe port-corn rents, which amount to about Granted to'
/'400 a year, were, (liortly after the diffolution of the 'he Lord

,1 7 • ^ -i A , T ■ r • Lieutenant

abbeys, o'c. given by the Crown to the Lord Lieutenant, and other

and to certain other great officers in Ireland, to wit, the S'^^' officers.

Mafler of the rolls, the Lord Chief Juftice and the Lord

Chief Baron, and the Prefidents of Munfter and Conaught ;

and they were accordingly put upon the eltablifhment for

the fame, in the 42d year of the reign of queen Elizabeth ;

as appears by the rolls in the office of his Majefly's Auditor

general, (where thofe allotted to the Lord Lieutenant are

under the title, fiuord) and are faved and confirmed to

them by the a£t of fettlement in the following words j

*' Provided that neither this acS, nor any thing therein Referved bj
*' contained, fhall extend to the difpofing or altering of any {-^(^jig^ie^^ t©
Vol. I. F " impropriate

Of the exchequer and

the Lord <« impropriate redories, or tythes, or rents, now, or lately
other CMef ^ " cnjoycd or pofTcffed by, or leLtled on, the Lord Lieute-
Governor, " nant or other Chief Governor or Governors of this

&c. in right i ■ i r i • i • i ■ i • i

of their places. " Kingdom lor the time bemg, or which at any time have
" been, or are now enjoyed, poffeffcd, or received by the
" Lords Prcfidents of Munfter and Conaught in right of
" their reipedive places, any thing in this adl to the con-
" trary in any wife notwithftanding.

" And that the Lord Chief Juftice of his Majefty's court
" of King's bench, the Lord Chief Baron of his Majefty's
" court of Exchequer, and the Mafter of the rolls, or any
" other of his Majcuy's officers of this kingdom for the
" time being, fhall and may have and receive fuch port-
" corn of the feveral redories which formerly have been
" paid and referved."

To be ren- And by the aforefaid grants, the faid port-corn is to be

dered by the rendered at the principal town in the county named in the

grants. ' . *' r r-> i •

patent, on or betore the 2d day of February in every year,
to fuch perfon or perfons as the Lord Lieutenant or other
Chief Governor or Governors of the faid kingdom of Ire-
land for the time being, fliall, from time to time, appoint
to receive the flime.

And what But in the faid grants there is ufually a claufe or provifo,

the incum- ^ empowering the incumbent, or other proprietors of the fpi-
proprietor ritual poffeffions thereby granted, on their producing a
niay, on ren- j^j|j ^.j^^ yj^^ trcafurer, or Rcceivcr general for the time

cienng il, de- '->

faik ot letain. being, teftifying the delivery of the grain, &c. to defalk
or retain in their hands, for the faid grain, two fhillings a
peck (modius), lawful money of Ireland. And by conftats
from the rent rolls of queen Elizabeth in the Auditor ge-
neral's office, the number of pecks charged on each deno-
mination,

REVENUE OF IRELAND. ~^ 35

mination, are mentioned j and they are valued at a certain
fum for each peck, as if fuch fum was to be received in
lieu of the port-corn ; and the fum at which the faid pecks,
payable out of each denomination, are valued, is the fame
fum, which, by the faid grants, was to be fo defalked for
the port-corn, delivered for fuch denomination, out of the
Crown rent thereof.

The faid ftate officers being fo entitled, they ufually
farmed out the faid port-corn to certain farmers, at a cer- / '

tain yearly rent, faid to be £200.

But fuch farmers having ufed great feverities and ex- Severities
a£lions to the incumbents and proprietors of the fpiritual u*"';'^ by the

. ,'., ' farmers

livings, a doubt arofe, when the laid port-corn had not theieof.
been delivered in kind at the times and places appointed
by the grants, but had been fatisfied in money or other-
wife by agreement with the Chief Governors for the time
being, as was ufually the cafe, whether the incumbents or
proprietors of the faid fpiritual livings were entitled to de-
falk any fum in their hands by virtue of the faid grants,
although they fhould bring a bill or note from the perfons
entitled to the faid port-corn, or the farmers thereof, to
the Vice treafurer or Receiver general, if in truth the faid
corn had not been actually delivered according to the
grants, but fatisfadion by agreement had been made for
the fame.

And complaints having been made of the faid exadl-
ons and feverities, in order to remove all fuch com-
plaints and grievances, it was mutually agreed upon,

F 2 and

6 Of THE E X C H E Q^U E R and

and a * deed executed in purfuance thereof, bearing date
the 7th day of March 1698-9, between their excellencies
the Lord Duke of Bolton, and the Earl of Galway, the
then Lords Juftices of this kingdom for themfelves, and
as far as they could, for the Chief Governors that fhould
be thereafter on the one part, and by Dr. John Bolton
for himfelf and tlie other incumbents or proprietors of
the faid redories, (he being by letter of attorney law-
fully empowered fo to do,) on the other part, that for the
year ending the fecond of February then laft, the faid
incumbents or proprietors fliould pay for the faid port-
corn, to the faid Lords Juftices, the fum of 5s. 6d. for every
viodiiis grani referved by the faid patent, amounting in the
whole to 269I. 1 8s. 3d. as in the fchedule thereunto annex-
ed is expreffed ; and for every year after, at or before
the fecond of February in each year, five fhillings per
peck, which amounted unto 245I. 7s. 6d. per. annum;
And it was alfo further agreed, on behalf of the feveral
then incumbents, or that fhould be thereafter, and the
proprietors of the faid redories, that none of them fliould
afk, demand, or defalk any allowance on account of the
faid corn, or by virtue or colour of their faid feveral pa-
tents, but fliould pay the feveral yearly rents payable to
the crown, as aforefaid, out of the faid redories, without
any defalcation or dedudion whatfoever, faving never-

• The rolls office, Auditor general's office, and council cliamber, have been
fearclied for this agreement, but it is not be found; but it is entered in a book
in tiie Auditor general's office. But in the year 1761, thefe matters having been
laid before the Attorney general, and others of his Majefty's council, they were
of opinion that the Lord Lieutenant, or his farmers cannot fue for the rents on
the agreement of 169S; but that the proceedings muft be in purfuance of the
grants, and for the port corn ; and that, tho' the port-corn payable by the proprie-
tors, is by the eflablifliment alllgned to feveral great officers, yet that it dill
remained payable to the King, and that the procefs muft ilTue in his Majefty's
name, for the recovery of any arrears that may be due thercoa.

thelefs

REVENUE OF IRELAND. 37

thelefs, all their right and title to the faid allowance of
eighteen pence per peck, as in their rcfpedtive grants and
patents are referved and expreffed, in cafe the faid
agreement fhould at any time thereafter be broken or
made void.

And this port-corn may be recovered as others his ma- How recover-
jefty's rents, (which fee hereafter,) to vi'it by diftrefs, '
feizure, or information. And, in all the grants thereof
there is a claufe, that if the fame fhall be in arrear, the
King, his heirs and fucceffors, may re-enter and take the
iffues and profits thereof, to his and their own ufe, un-
til the faid arrear fhall be fully fatisfied; and then, and
not before, the tenants of the aforefaid fpiritual tenures
to be reftored to the pofTeffion thereof.

But by the King's letter bearing date the 20th of April Now paid to
1763, it was direded that the rents ufually accruing to o''ne"Tthe
the Chief Governor or Governors of Ireland for the port- revenue,
corn throughout Ireland, fhould be no longer paid to the
faid Chief Governor or Governors for their ufe, but to
the Commillioners of his Majefly's revenue from time to
time, for the ufe of his Majefty, his heirs and fuccefTors.
And by the government's warrant dated the ift. of July,
in the fame year, his Majefty's Auditor general was re-
quired to make out one or more particular or particulars
of the faid rents, and to put the fame in charge upon
his Majefty's rent rolls, and to make a return thereof to
the faid commiilioners in order to be colleded by their
officers, in like manner as his Majef^y's other rents are
coUeded.

And the Auditor general thereupon returned feveral
conftats of charges of port-corn, which appeared to have

been

3S Or THE E X C H E Q.U E R and

been taken from a rent-roll thereof, made in the reign
of Qiieen Elizabeth; which rent-roll is now the only
evidence of fuch rent, where the denominations have not
been granted away by the crown.

Compofition The Compofition rents arc certain rents referved to the

rents, what ,- • i • , i • r /-^

' crown upon a compolition made in the reign of Qpeen

Elizabeth, between her majefly and the lords and chief-
tains of Conaught, in lieu of cefTes, imprefs, and quar-
terage of foldicrs.

And how And the original of thefe compofition rents was in this

the/aiofe. rnanner. Several lands in the province of Conaught and
Munfler, and other countries in this kingdom, formerly
held by Irifli cuflom, and not by tenure, according to
Englilli laws, were charged with heavy ceffes and taxes,
and fubje6t to the depredations of men of war; wherefore,
at the firft quieting and fettling thofe parts under the
Englifh government, the lords and chieftains of the faid
provinces and countries petitioned her Majefty, by her
then Lord deputy, to accept from them the furrender of
all their lordfhips, manors, lands, tenements, and other
their poffeffions, to the end it might pleafe her Highnefs,
after the faid furrender fo made, to grant to them the
fame their lands and poffeffions, to hold of her Highnefs,
her heirs and fucceffors, by fuch tenures, rents, fervices,
and attendance as fhould be thought meet and conve-
nient, refpeding the quantity and quality of the faid
lands, &c.

Adt to enat)W And accordingly an ad of parliament was made, in the
the crown to j ^j|j y^^^ ^f |.|^g reign of her faid majefty Qjieen

of the lands Elizabeth, by which it was enaded, that patents ftiould
accordingly. ^^ made out to fuch perfons, as fliould furrender to the

Crown

RE VENUE OP IRELAND. . 39-

Crown their lands, fo held by Irifli cuftom, to be holden
of her Majefty, her heirs and fucceffors, for fuch eftate,
and by fuch tenure, rents, and fervices, as fliould be
exprelTed and referved in the faid letters patent.

And afterwards in the 27th year of the faid reign, a CommiiHoa
commiiTion iflued giving authority to fir Richard Bingham compdhion,
then governor of Conaught, and twenty-one other Com- between Q^
miffioners to make a compofition between the Oiieen and iJjJoTco'-*
the lords and and their tenants of that country, and of naught and
Thomond, for a rent certain to be paid out of every '"^^'^ '^"*" ^'
quarter of land therein, in lieu of all manner of uncertain
cefTes, cuttings, and other exadions, accuftomed to be
borne to the Queen and her predecefTors for the martial
government thereof^ and further the CommiiTion em-
powered them to do all things as to their difcretion fliould
feem beft, as well in the faid compofition, as in the
divifions of baronies into manors, and to advife all other
things that fhould tend to the general good and quiet of
the country, and the good fubiedls of the fame.

And accordingly, indentures bipartite were entered into indenfjres of
on the 2d of September following, whereby it appears, [""JPrfuance
ift. that the Lord Deputy Perrot did covenant on behalf thereof,
of the Queen, that the chieftains, gentlemen, freeholders,
and inhabitants, their heirs and alligns, fhould from the-
date of the faid indenture be exonerated for ever from all
cefTes, exactions, cuttings, impofitions, purveying, eatings,
finding or bearing of foldiers, and from all other burdens,
other than the rents, refervations and charges in the
indentures fpecified, and to be enaded in parliament.
In confideration whereof, the faid chieftains, gentlemen,
freeholders, and inhabitants did grant to the faid Lord
Deputy and his heirs, to the ufe of the Qjieen, her heirs

and

40 Of THE E X C H E Q,U E R and

and fucceffors, a yearly rent charge of ten {hillings
fterling out of every quarter of land within that province.
2dly. they agreed not only to anfwer for ever to all
hoflings, roads, and journies wjthin Conaught, where
and when they fhould have notice from the government,
50 able well armed footmen, upon their own charges,
befides the rent aforefaid ; and to all general hoftings
proclaimed within the realm, 20 well armed footmen,
furniflied with carriages and vi6tuals, at their own cofts,
during the time of the faid general hofting, if the govern-
ment require it. 3dly. That the ftyles and titles of captain-
ships and taniotfhips, and all other Irifh jurifdidions,
together with all elections and cuftomary diviiions of
lands, fliould be aboliftied, and that the lands and inhe-
ritance fhould lineally defcend according to the courfe of
common law. 4thly. That the chieftains, gentlemen, and
inhabitants, fliould by letters patent have diverfe lands in
the indentures fpecified to them and their heirs, free from
the compofition, to be held by common knight fervice.
And that they fhould have all goods and chattels of
felons, and other cafualties and amerciaments.

Errors in But it bcing afterwards found, that there were various

them. errors and defeds in the faid indentures of compofition,

and many erroneous proceedings in the execution thereof,
LetterofKing in order to redlify thefe errors, and to remove all doubts
hold" com- concerning the aforefaid compofition, and the non-per-
miffion of formance thereof, and to remedy all the defeats which

grace.

might be in the feveral titles which were derived under
the faid compofition, his Majefty King James I. by his
letter dated 21ft. July 161 5, empowered furrenders to be
taken from the faid inhabitants, and gave the following
dircdions ;

Firft,

REVENUE OF IRELAND. 41

" I ft, To inquire by commifTions, what quantity of
" lands every of the faid inhabitants were feized of, and
" upon return thereof, to accept furrenders of fo much
" thereof as the faid perfons fliould offer to furrender, and
" to caufe letters patent to be made thereof, with a
" refervation to the King, and his fuccefTors, of the fdid
" compofition royal mentioned in the indentures of Qiieen
«' Elizabeth, and fuch other rents and duties as were then
" anfvvered to the King, to be holden by common knights
" fervice, with a claufe that no mention fhould be made
" of the furrenders.

" 2dly, That in the faid grants fhould be contained
" feveral pardons and grants of their feveral intruflons,
" fines for alienations without licenfe, mefne profits,
" reliefs, fums for refpite of homage, concealed wardfhips;
" or that the deputy give them fuch other effedual dif-
" charges as fhould free them and their heirs from all
" future trouble in any of the King's courts ; with a
" provifo, that they fliould firfl make fomc moderate
" compofition for their faid feveral intrufions with fuch
" patentees, or their afTigns, to whom any grant had
" been made of the fame; the fourth part of which
" compofition was to be referved to the King". And
afterwards feveral furrenders were made and letters
patent granted in purfuance of the faid letter.

But towards the end of the reign of King James I. it ^^^ deksis
being difcovered that neither the furrenders or patents and omif-
which had been fo made and pafTed, had been enrolled in vereV'^"'
Chancery, by which means the title of the patentees be-
came defedive, and the lands were fuppofed to remain
flill vefted in the Crown, the King propofed to make a

Vol. I. G plantation

42 Of the EXCHEQ,UER. and

plantation there, as had been done in Ulfler; though the
omiffion was not fo much the wilful default of the pa-
tentees as the negledl of the ofHcers, to whom they had
paid near ^("2000 for the enrolments of the patents, which
were never made.

New compo- But King James died before he could complete this
kin°g"chadesT fchcme. And in the third year of the reign of his fuc-
and the pa- ceffor Charles I. a treaty was fet on foot and concluded
between him and the patentees, by which, in confidera-
tion of a fum of £1 20,000, agreed upon to be paid by them
to his Majefty in gales, they were admitted to enrol the
furrenders and patents made to them ; and fuch as had a
mind to make new furrenders, were to have the fame ac-
cepted and enrolled, and new patents palTed to them. And
for their further fecurity, their feveral eftates were to be
confirmed to them and their heirs by the next parliament,
to be held in the kino-dom.

tentees.

't>^

And the pa- And fevcral a£ls of parliament were afterwards, though

!:d"by°a"ft"o"f not without much difficulty and oppofition through the ar-

parliament. bitrary councils of Lord StrafFord, made in this kingdom,

for the purpofe of confirming patents pafled for thofeand

other lands, under commiffions of grace, as they Vr^ere

called.

How thefe And the aforefaid compofition rents are in charge in the

rents are in Kins's rent rolls as follow, to wit, for every quarter part

charge in the ° a i /- V j

King's books, of a town land, los. And for every cartron, 2s. od.
But I do not find that it was afcertained what number
of acres any of the faid denominations fliould contain.

There

REVENUE OF IRELAND. 43

There were alfo other compofition rents which depended 0'!>er com-
on a compofition made by the Lords of the pale, and the ^° ' '°" '^"''
inhabitants of the province of Munfter, with Sir William
Fitzwilliams, who was alfo Lord Deputy here in the reign
of queen Elizabeth, after Sir John Perrot ; but there does
not at this day appear any diftind account of thefe rents ;
and it i5 imagined they have pafTcd under the denomina-
tion of quit rents.

And the amount of thefe compofition rents is about Compofition
/:1000 a year. year! '°°°''*

Quit rent is a rent which arofe and was induced in this Quit rents,
kingdom after the rebellion in 1641, by the ads of fettle- ^'h^^'j^jhow
ment and explanation. And it isan acrable rent, according induced.
to the Englifh flatute meafure, referved upon all the
eftates in Ireland, which were forfeited by that rebellion,
and granted by the Crown to adventurers, foldiers, and
debenturers ; and on lands which were then feized, and
afterwards reftored to innocent papifts by decrees and cer-
tificates; or on lands given to them as reprifals; or to
tranfplanters.

And the rates according to which thefe rents were re-
ferved were as follow, viz.

For every acre in

rLeinfter
JMunfter
/Ulftcr
Conausfht

^b'

And the yearly amount of thefe quit rents is about Amount ot

£50840. quit rents.

G 2 - Thefe

44- Of the EXCHEQUER and

The King's Thefe rents are paid to the feveral colledors of his

rents to be _ , . _ , , -. . , _..

paid to the Majelty s revenue, whole receipts, by 9 VV, 3, 31. are

coikaorsoF pood and valid in law againft the Crown, and as efFedual,

to all intents and purpoies, as an Exchequer acquittance

duly pafled and entered in the feveral offices of the

Exchequer.

Coileaors to And the colledors are thereby required, upon payment
for^/i^^'g^y] of any part thereof, to give to the perfon fo paying the
ments, &c. fame, a full receipt or acquittance for what he fhall re-
ceive, in parchment under his hand, v/herein he fhall
mention the fum fo by him received, and for what gales
rent, and for what land, and on what account the fame is
paid to him ; for which acquittance they are to receive,
tor any fum above five fhillings, and not exceeding twenty
iTiillings, fixpence; and for every fum above twenty fliil-
lings, and not exceeding five pounds, onefhilling; and
for every fum above five pounds, and not exceeding fifteen
pounds, one Ihilling and fixpence ; and for every fum
above fifteen pounds, two fhillings; and in no cafe to re-
ceive any more for one acquittance than two fliillings.

and tfaei; fees.

Perfons And by SeCt. 4, where one perfon flands charged with the

fevefaiM- payment of feveral and diftiuft fums,in refpedt of feveral par-

tina fuins in ccls of lands, or where the fame is in char2;e in the name of

>eiai parcels Other perfous, not in poffeffion offuch lands, the feveral

of lands to collc^tors are thereby required, on receipt of the fiid rents,

JlQVC one 3C" J M t '

quittance Or any part thereof, to give to the perfon in poiTcfTion
*"'^- and paying the fame, one acquittance for what he fhall

pay; which acquittance fliall diftindly mention as well
tlie lands and tenements, as the rent paid, and for what
gale the fame is paid, and by whom, for which one ac-
quittance

REVENUE OF IRELAND. 45

quittance the colledors are to receive no greater fee than
as aforefaid.

Forfeited

By flat. 1 1 Wil. III. ch. 2. Eng. the forfeited eftates in eftates in Ire-
Ireland fhall, after fale thereof, be fubjed to fuch crown S'e'to"fuIh
rents, quit rents and chiefries, as the fame were liable quit.Wc.renia
to on the 13th of February 1688. bdor7 I'sTh

Feb. 1688.

But it is thereby provided that nothing therein con- ^oi^r, extend

tained fiiall make void any grant of any quit rent, or to make void

other rents, made in confideration of any juft debts re- quft 0^^1161

leafed to the crown, to the full value of fuch grant; or rent inade in

1 -1 ^ r in- I .. ,. r confideration

make void any grant for reduction, or abatement or any ^f ^^y j^jj.
quit rent, where the fame abatement hath been made in f^«bts releafed

'^ ^ . . r 1 I r r r c , , to the Crown.

confideration of the barrenncls or coarleneis ot any lands
out of which the fame is iiTuing, or for the better
i.mprovement thereof.

By ift Ann. flat. 2. ch. 21. Eng. The truflees for for- Truftees of
feited eftates, or any feven of them, with the confent of [°sin'iretn!iw
three of the Commiflioners of the revenue in Ireland, may apportion quit
apportion any quit rent, crown rent, or compofition rents°o"the
rent, payable to the Crown, and charge the fame in par- <ame parcels
eels upon the lands liable thereunto, fo that every part
fold by itfelf, having regard to its quantity and value,
may be liable to a certain proportion of the faid rents;
which apportionment, fet down under the hands and
feals of the faid truflees, &c. and CommilTioners, e^c. and
enrolled in the Exchequer in Ireland, fliall be good in
law, and be referved to her Majefty, ^c. in the purchafe
deed 5 and the premifes fold difcharged from the reft of

the

46 Of TiiE EXCHEQUER and

the faid rents, and flaall be liable to the faid referved
rent in the fame manner as it was before to the whole
rent. And if the truftees and Commiffioners fhall not
agree in the faid apportionments, before the 24th of
May 1703, or iTiall fooner difagree in them, the Chief
Governor of tlie faid kingdom may make the like ap-
portionment, wliich fhall be of the fame force as if made
as aforefaid *.

Arrears from By flat. 9. Wil. III. ch. 29. and 2. Ann. ch. 4. tlie fe-

ZSth March 'i r -^ ,. .. c ^ j j ^ i,

i6g2to25tli veral arrears or quit rent out or lands, &c. returned to
March i'9,- have been wafle from the 25th of March 1692, to the
""^^^ ■ 25th of March 1695, are difcharged, ©"c.

Plus acres Bv fttat. 2. Ann. ch. 8. the lands called plus lands,

what, in ' 1 r J ■ • r

whom verted Of P'US acrcs, whicu are parcels or denommations of

and to what

quit rent lia-

]5)g_ * On the plan of this power in the truflees of apportioning rents, which ex-

pired as is above mentioned on the 24th of May 1703, the court of Exchequer
1 ave fince pioqeeded in the apportioning of rents ; but always with a Jh/'vo jure
coronas.

But for this purpofe, a petition is to be preferred to the court, verified by
affidavit, (notice being firft given to the folicitor for the King's rents,) who refer it
to the Auditor general, and this order of reference is to be ferved on all the
parties concerned i and when the Auditor general has apportioned the rents, his
report thereon will, on motion of counfel, be referred by the court to the Attor-
ney general, (notice being firft given to the folicitor for the King's rents as afore-
faid.) who is alfo to make his report, which is generally a tranfctipt of the
Auditor's report ; and upon his report an order is to be obtained for confirming
it, unlefs caufe, which order is to be feived on all the other proprietors of the
lands; and if no caufe be fliown to the contrary, on affidavit of fuch fervice, and
certificate from the fecond Remembrancer of no canfe, and counfel's motion
thereon, the report of the Attorney general is confirmed abfolutely. And note,
caufe may be fliown either on affidavit, notice and motion, or by exceptions to the
report, which are to be fet down to be argued, as in other cafes of exceptions to
LiSTeport. Seethe cafe of his niajefly againft Nutley, 30 June lyV- Same
againft Daly, 1 1 th December 1731, againft Morgan, 31(1 May 1745, and againft
Kielly, Hill. 1748.

lands

REVENUE OF IRELAND. 47

lands undlfpofed of, where the refiduc of fuch denomi-
nations have been granted by patent, are vcfted in fuch
perfons, who on the i ft day of Odober 1702, were in
polTeffion of fuch plus acres by themfelves or thofe de-
riving under them, in their right, or under colour there-
of; whicli perfons fhall hold and enjoy fuch plus acres
to them and their heirs, liable to fuch quit rent for the
fame pro rata, as is payable out of the other part of
fuch denominations.

And by the faid a£t, reciting that there were fcveral, Undlfpofed
denominations of land entirely undifpofed, which, acres coarfe"
as alfo fome of the aforefaid plus acres, were fo coarfe f"'^ barren,
and barren that they were not worth the quit rent diipofed of.
they were liable unto, and therefore remained defolatc,
it is made lawful for the Chief Governors and fix more
of the privy council to demife or grant the fame to fuch
proteftants, and for fuch term of years, as they AkiII
think fit, at fuch a reafonable rent as may encourage
I'uch perfons to plant and inhabit the fame.

But it is thereby provided that nothing therein contain-
ed fhall avoid any fettlement, leafe, charge, or other con-
veyance, or encumbrance made by the perfons whofe
eftates or pofTefTions are thereby confirmed, or by the
perfons under whom they derive ; but that the fame and
all other rights and titles, except of her Majefiy, to the
faid lands, ihall be of the fame efFedt as if the faid atl
had never been made.

Rents are ufually put in charge two ways ^ to wit, by Rents put In
the Auditor general, ex officio, from the King's grant; or <^|i»''ge two
by the court of Exchequer upon a fcire facias on behalf of
the Crown.

48 Of the E X C H E Q,U E R and

By the Audi- In the firft cafe, where inquifitions have been taken
TJofido!t'om either by fpecial commiffion, or by the efcheator ex officio,
tiie King's and a particular thereof made out by the Surveyor general
^'*"'' and Auditor general, a/i^l is then prepared by the Attor-

ney or Solicitor general for the patent or grant of the lands;
which 7?^^/^ is to be lodged in the rolls office; and when
the grant is fealed and enrolled, it is not given diredlly to
the party concerned, but brought, by one of the clerks in
the rolls office, to the Auditor general, to be by him en-
tered, who from thence afccrtains the rent, and inferts the
fame in the roll of the King's rents; and the grant is then
delivered to the party.

Or on a fcire But whcrc any old rent is to be put into charge, which
facias for his hath uot before been in charge in the King's rent roll, or
where there is any difficulty with regard to the right, fo
that it may be neceffary that evidences and proofs be pro-
duced for the determining thereof, in fuch cafes the proper
method of proceeding is to fue a fcire facias for his Ma-
jefty, direded to the iheriff of the county v'shere the lands
lie, to give notice to the party to anfwcr the charge
thereon *.

The proceed' And the appearance to this fcire facias is to be entered

ings on fuch j^j ^j^jg j-^jg \jqq\^ [^ t^e fecoud remembrancer's office, from

whence this writ is to iffue. And on this fcire facias rules

to plead are to be entered, and fuch proceedings had, as

on fcire facias' s on recognizances to the King.

* So determined in the cafe of his Majefty againft John Daly, in tJiis court,
Hillary teini, 1752. And in the cafe of his Majelly againft OBrien, afterwards
Eatl of Thoniond, in Hillary term, lyqS, after many proceedings had been for
feveial years in each cafe, on the Attorney general's report and exceptions therero.

REVENUE OF IRELAND. 49

It lias often happened that the fame lands have been Dlfciaimer,
granted by patent to different perfons ; in which cafe, if '"^hatcaies.
it were upon the ads of fettlement and explanation, the
lands were adjudged to the patentee who had the prior
certificate; but yet as thefe lands were often mixed with
other denominations in the fame patent, the patentee,
who did not enjoy the lands fo doubly granted, was never-
thelefs liable, as to his other lands, to the rent referved
upon the lands which he did not polTefs.

In all cafes of this fort the grantee of the lands is to file and how.
a plea of difclaimer in the fecond remembrancer's office,
wherein he is to fet forth his title to the lands in the grant
which he doth poffefs, and then to difclaim the lands
which he doth not poffefs ; and to this plea the Attor-
ney general is to file a confeffion ; and thereupon the
court will give judgment for exonerating the defendant,
and the lands of which he is feized, from the rents fo
charged upon the lands he hath difclaimed ; and this
judgment is accordingly made up and enrolled among the
records of the faid office.

As to overcharges and double charges * which have Over charges
happened in feveral cafes, as where more acres have been ^"'^ 'double

■* ' chaiges in le-

veial cafes.

* In the year 1758, it appearing to the commlflioners of the revenue that feveral
lands had, for many years, been returned by jhe feveral colleflors of the kingdom,
in their lifts of arrears, as double charges, and that feveral perfons had, from time
to time, been grievoully vexed by diftrcffes and otherwife for the fame, on the 1 ith
of July in the fame year an order of the board was made, that the folicitor for the
King's rents (hould caufe ail the faid double charges to be difcharged and (Irucic out
of the rent rolls at the expenfe of the Crown, and without any expenfe to the
fubjeft ; which v.'as accordingly done on conftats (hereof fiom the Audlior gene-
ral, the confent of the Attorney general, and on motion thereon, by the folicitor
for the King's rents without any other or further proceeding.

Vol. I. H diffributed

so Of the EXCHEO^UER and

diflribufed and granted, than the lands forfeited, by the
fiirvey and diftribution book, appear to contain ; or where
there have been two grants at difixrent times to the fame
perfon, or thofe deriving under him, of the fame lands,
and the rents referved on each are both continued in charge,
whereas the laft rent only ought to be charged; or where
the fame lands are charged xn two diftrids, or charged
twice in the rent roll ; or where part of the lands lie in
one barony and part in another, but being in different
diflrids are charged in the rent rolls in both; or where a
perfon apprehends that the Crown has not a right to any
rent with which his lands are charged, or that the lands
are not liable thereto ; in fuch and the like cafes the
party fo charged may, as well before as after any diftrefs
or other proceeding is taken for the recovery thereof.
The proceed- move the court by counfel on a petition fetting forth the
ing. todiC- |-^ (which are ufually verified by affidavit) that it may

charge them ' \ '' ■' ' •'

b/ petition. be referred to the Auditor general to report thereon; and
the court will make an order for that purpofe, with a
refpite of proceedings in the mean time : but the ufual no-
tice of this motion is to be given to the folicitor for the
King's rents. Then an attefted copy of the order is to be
brought to the Auditor general, who thereupon will, if
required, iffue fummonfes for attendances on him, and
proceed to make his report.

And the Au- And whcn the Auditor general has made his report, the
dicor's report p-irty, in whofc favour it is, may move the court by his

releired to^^-'' .., - . ■'

the Attorney counfcl that the Auditors report may be referred to the
gcneiai. Atiomey general, who makes his report thereon, which is

nfnally totuiem verbis with tlie report of the Auditor gene-
ral *, (lor which his fee is two guineas); then a motion

* or late the Attornc)- genera! examines into the matters contained in the report
of the Auditor general, in prefejice of the folicitor for the Crown and the attornt /
Jbi the petitioning party, and vaties the Auditor's tepoit as he fees fir,

may

REVENUE OF IRELAND. 51

may be made by counfcl, without notice, to confirm the
Attorney general's report; and the court will make an
order for that purpofe, unlefs caufe be fhown to the con-
trary in four days after fervice of the order. And if no
caufe be fhown in thefe four days, the court, on certificate
thereof and affidavit of the fervice of the order, will on
counfel's motion make the order abfolute, and confirm
the report. And if the report be in favour of the fubjedl,
the court will alfo order the rent and arrears to be ftruck
out of charge; and if a diftrefs be taken, or fecurities or
money lodged in the hands of the coUedor or other
perfon, they will order them to be reftored to the party.

And either party may, if he thinks himfelf aggrieved Exceptions
bv the report made by the Attorney general, take excep- ni'y be taken

/ , r- , , ,- . -^ ^ , r , r to the Attor-

tions thereto; and thele exceptions are to be let down as ney general's
a caufe, and areued in court by the counfel for the Crown ^^9°'^^' '

, ■ no' to t --

and party; but no exceptions are to be taken to the the Auditor
report of the Auditor general, as his report mufl be S«" '
referred to the Attorney general *.

But if it be a matter of great nicety and difficulty, the
court will not determine it upon thefe exceptions; but
will leave the party to be relieved by traverfe, fcire facias,
&c. according to the circumflances of the cafe. See the
cafe of his Majefty againft the tithes of Jerpoint in this
court, Trinity Term 1749, where in fuch cafe a trnveije
-.was granted to the fubjed, although the King was in
poffeffion by .virtue of an injundion on a cuftodiam, on
giving fecurity by recognizance to be anfwerable for the
poiTeffion and mefne rates, if adjudged againft the

* So determined in the cafe of his Majefty again fl the right honourable P^rc^
VVyndham O'Brien afterwards earl of Tbomond, in Hill. Term 175S.

H 2 traverfer,

but

hat of

52 Qf ^he E X C H E O U E R and

traverfer, &c. and afterwards an amoveai manus was
granted.

Petinons to By flat. 3 Geo. III. ch. 22. It is made lawful for every

''u'effor'^dif- P^i^fo"' bodies politick and corporate, at any time before
chargeofar- the 25th day of March 1770, to prefer their petitions to
&ne°r!ts''""' '^'^ Majefty's court of Exchequer, thereby fetting forth,
wheie none that all or fomc of the lands, redory, abbey, priory, or
paidforL nionaftery lands, tithes, fairs, tenements and heredita-
yeais befoie, ments whereof they are feized, are fubjedl or liable to
fome certain quit rent, crown rent, compofition rent, or
other chief rent, payable to his Majefty, which hath not
been paid by them, or thofe under whom they refpedively
derive, for 20 years next immediately preceding the 29th
day of September 1764, particularly defcribing, in fuch.
petition, the lands liable to the payment thereof, as well
by their prefent as former names and denominations, and
thereby fubmitting to pay all fuch annual quit rent, crown
rent, compofition rent, or other chief rent, as fliall
become due after the faid 29th day of September, and
praying to have fuch lands difcharged from all arrears of
fuch rent incurred, due before the faid 29th day of Sep-
tember 1764; on which petition an order fhall be made
by the court, that the Auditor general fhall fearch into
the refpedive rent rolls, books and records in his oflice,
and fhall certify to the court, by a certain day to be
appointed by the faid court, whether any fuch rents, as
are mentioned in fuch petitions, have been accounted for
to his Majefty or his predecefTors, within the fpace of
twenty years next preceding the faid 29th of September,
1764.

And the Auditor general is thereby required to certify
to the court, whether it appears to him that fuch rents

have

REVENUE OF IRELAND.

have been paid or accounted for to his Majefty or his pre-
deceffors, within the fpace of 20 years next before tlie
29th day of September 1764; for which fearch two
fliilHngs and fix pence and no more, and for which certi-
ficate fix fliilHngs and eight pence and no more, and for
entry of a difchargc of fuch arrears out of the rent rolls
three fliillings and four pence and no more, fliall be paid
to the faid Auditor general.

And if upon return of fuch certificate, and upon
examining into the truth. of the allegations of fuch peti-
tion, by the court, in a fummary way, it fiiall appear to
the court that the allegations contained in fuch petition
are true, or if it fliall appear that no quit rent, crown
rent, compofition rent, or other chief rent payable to his
Majcfiy, has been paid for or out of fuch lands, or has
been accounted for to the colledors of his Majefty's
revenue, for the diftridt wherein fuch lands lie, within the
term of 20 years next before the 29th day of September,
1764, in fuch cafe the court is by faid ad required to
make an order on fuch petition, that the lands therein
mentioned and the perfons who from time to time refpec-
tively held and enjoyed the fame, fliall be abfolutely freed
and difcharged of and from all fuch rents and arrears due
or in arrear at any time before the faid 29th day of Sep-
tember, 1764; and fliall order the faid Auditor general to
give in charge fuch growing rents as the faid lands fliall
appear to be charged or chargeable with, which fliall
become due from and after the faid 29th day of September,
1764, to the collcdors of the diftrids where fuch lands
lie, to the intent that the fame may be duly colleded for
the future ; and fuch order fliall be an efi:edual difchargc
againft his Majefty, as to fuch publick arrears.

The

54 Of the E X C H E 0,1] E R and

OIJ nieiliod The old method of colleding thefe rents antecedent to

°h/king?"^ the year 1693 * (at which time the cftablifhraent of the
rents. . kingdom was fettled) was thus ;

The patents on which thefe rents are referved were
originally, after they were enrolled, (as they are at this
day) entered with the Auditor general of the Exchequer,
who out of them made an abftrad of the rent referved,
for what land, in what country, from whom, and of the
date of the patent ; and thefe abftrads were reduced under
the heads of the feveral counties where the principal
denominations of lands, out of which the rents were
referved, lay.

By procefa of From this ofHce a rent roll was twice a year tranfmitted,
(he pipe to fometimes to the fecond remembrancer's office, fometimes
to the clerk of the pipe; which laft office, twice a year,
viz. at Michaelmas and Hillary terms, made out procefs
to the refpedive fheriffs of the feveral counties in this
kingdom for the colledlion of them.

v/ho ac- And the refpedive fficriffs for each county, once a year

counted for when thcv paffed their accounts, accounted with the

thein,

court of Exchequer for thefe rents; and the whole rent
roll for each county being in open court read over to the
fheriff, he upon his oath gave his anfvver to each particu-
lar; if received, he charged himfelf with it, which in the
Exchequer language is called 'Tot, i.e. totiim i?2 mauibus .;
if not received, he gave his reafons upon oath why he

• The total amount of thefe rents at that time was {fi'^o'^z i6 3, out of
which X'V^'^^4 'o were to be dcdufted for feveral of the faid rents granted to parti-
cular perfons by K. Ja. II and K- Wil. and Q, Mary ; but they were afterwards
made unalienable by the Engllfli a£l of 1 1 Wil. 111. as is before mentioned.

could

RE VENUE OF I R EL AN D. 55

could not colled it ; which, ifjuft, were allowed by the
court; if not, the court charged the rtieriff with it, and
let him take a writ of affiftance to colled it for himfelf

The arrears were fent out again by writ or by procefs
to the fucceeding flierifF together with the rents of his
time.

The HierifF took a debet of the balances due on liis And took i
account from the clerk of the pipe, and thereupon paid ''u'^^'f^k"' f
the money into the treafury. the pipe, &c.

This method of colleding was afterwards thought in- ihh mcihod
convenient for the following reafons, viz. inconvenient.

I ft, The rents came in but once a year, the flierifFs not The reafons
being to account oftener ; and it was not convenient that ^^^^
fo large a fum as £30,000 or upwards, which was the
firft half years rent after the eftablifhment was fettled,
fliould lie in the hands of the feveral fheriffs of the king-
dom until the year was out, when the King's occafiona
required it before.

2dly, They were never well brought in by the flierifFs;
for they not being able to colled them themfelves but
doing it by their bailiffs, feveral fums which were received
were, either by negled or out of defign, not returned by
the bailiffs as received; fo that, the (heriff not charging
himfelf with them on his account, the fubjed, on the
renewal of the procefs, was forced to apply to the Ex-
chequer for redrefs to his great expenfe.

3dly, Great arrears were found to be returned by
the IheriiFs, they either out of favour to particular perfons,

56 Of the EXCHEQUER and

or regard to perfons of quality, negleding to levy the rents
from them.

4thly, Great fums licing in the hands of the flieriffs or
fub-flierifFs until their accounts were paffcd, they were
thereby tempted to fpend or mifapply the money, which
proved often the ruin of themfelves and their fecurities.

Befides the charge of iffuing it in this method was in-
convenient to the fubjed; for it generally happened that
lands in feveral denominations, in diflant places, fometimes'
in feveral counties, were paffed in the fame patent, and
a certain yearly rent referved to be iffuing out of the
whole; in which cafe, each parcel of land being by law
liable to the whole rent, the Auditor general, in his rent
roll or charge for the fheriffs collection, had given direc-
tions for demanding and levying the whole rent only on
the principal denominations of land in the patent, no
notice being therein taken of the other denominations
which were in the hands of other perfons and often in
different counties; by which means the tenant of the
principal denomination was forced to be at great trouble
and expenfc to get in the proportions of the tenants of
the other lands.

This being the general cafe was very mifchievous, and
not to be avoided but by apportioning the rent on each
denomination of land in charge in the grant, and then
iffuing diredions accordingly for the collcding from the
particular tenants of each denomination their feveral
portions, which was without prejudice to the King's re-
medy upon the whole, in cafe any particular parcel of
land fhould become unable to difcharge its portion of rent.

Thefe

old method 0/
CollctHon

RE VENU E OF I REL AND. 57

Thefe arc the rcafons commonly given for changing ihe Theprfncfpa
method ofcolieding by (herifFs; but thcfe mifchiefs might changing the
in a great meafure have been remedied without altering
the courfe. And there is one more which was thought to
be of greater force, and the chief motive of changing the
old officers for collefling and managing the revenue through
moft of its branches. In the year 1669 the whole reve-
nue of this kingdom was fet to farm to John Fortli, of the
city of London, alderman, and ten others, for feven years
from the Chriftmas before, at feveral diftind yearly fums
amounting in the whole to £ziC),^oo. As foon then as
the farmers had got the receipt and management of tlic
revenue into their hands, it was concluded, and with
good reafon, that officers who de[)ended on them and the
commiffi.o.ners of the revenue for their offices, and who
were liable to be removed on the leaft apprehenfion of nc-
gled or other default in them, would be more ftridi and
circumfpe6l thaii fuch as had no dependance on them,
and whofe office was rather a burden to them wiihout
profit, as the fheriffs colle^Siion was; and who had legal
cftates by patent in their offices, and whom confequentiv
the farmers and commiffioners of the revenue could not
control.

And therefore the whole kingdom was divided into fe- New method
veral diftrids, according as the land lay in compafs, for ^>"^'^"''"g

' '^ J , ''"^ Kingdom

the eafe and convcniency of the colledion ; the diviiion into diibias
by counties being unequal; fome of them being of too "" *n^">'"'"
great an extent for the colledion, and fome too fmall; and
a particular colledor was a^ pointed for each diiiricl.

And as the King received a certain rent from the Aclerfcofthe
farmers, and was not concerned hovv- much the revenue su'^fei'sand

' Accnniptan:

Vol. I. I pifiducedj general.

58 Of the E X C H E O^U E R and

produced, the farmers were fuffered to manage it their
own way; who thereupon flighted the courfe of the Ex-
chequer, and appointed their own officers ; viz. a clerk of
the quit rents, who made out the charge to the colledtors,
and an Accountant general, before whom thefe colled'ors
were to account ; both which fcrved inflead of the Auditor
general. And thefe officers made out their charge, and
fettled their books by the records in the Auditor's office,
of which the farmers, by their patents, were to have the
infpedion and ufe during their continuance.

Subi'equent Eut fevcral alterations having been made in the quit

"he^lenTroi'l" fcnts, fome upon commiffion for reducing them in feveral

not taken no- placcs wherc they were too high, and others upon orders

Auditor/"^ from the Exchequer, the alterations were entered with

the farmers clerk of the quit rents, but not with the

Auditor, nor any notice taken of them in his book.

Befides, the change in ifluing of the charge from counties

to diftri£^s, and the apportionment of the rents, made a

vaft alteration in the rent roll ; Co that by thefe means, at

^he end of the farms, the Auditor was not able to make

out any charge for the colleilion of the quit rents, nor was

there any certain rent roll or record for that part of the

revenue, but it lay wholly in the bread of the clerk of the

quit rents to the farmers, and his private books, on which

there was no cheque.

After iiip re- It continued thus after the end of the farms until the
new'r'eni roll rcvoIution ; but fince that period the court of Ex'che-
made. qucr, taking notice of the condition which that part of

the revenue was in, thought it neceflary that there ffiould
be a certain rent roll or record of the quit rents, to re-
main as a charge to the collectors, and a cheque to the
perfons concerned in the receiving the famej and did,

•with

REVENUE OF IRELAND. jjf

with the encouragement and afllftance of the then go-
vernment, out of the quit rent books and Auditors
books, and by comparing them with the original patents,
fix a certain and methodical rent roll of the quit rents,
according to the prefent courfe of coUedion by diftrids,^
in the manner following viz.,

Under the head of each diftri£l are placed the particu- In what
lar counties; and under them the baronies, tenants names, ™*"''^'''
denominations of land, the number of acres of the whole,
and the apportioned rent of each denomination, with
the reduced rents, if there be any * reducements, each
in diftind columns.

The rent roll for each diftridt, according to its form, WiJch f/Tues
ilTues out, once a year, to each colledor, and is his "„ the^coT-
charge ; and he coileds thefe rents, and gives an ac- '«c''of.
count to the commiflioners of this and the other branches
of the revenue, which he pays into the treafury, from
time to time, as there is occafion. And between Lady

* Thefe reducements were, by virtue of a commiffion under the great feal of
Ireland, direfted to his Excellency, Arthur Earl of Eflex, then Lord Lieute-
nant of Ireland, and others, bearing date the 25th June 1676, grounded on his
Majeftys letter under his royal fignet, dated at Whitehall the 3d of December »
1675, whereby they were empowered to reduce and abate quit rents and arrears *

thereof, due out of coarfe and barren lands in the Kingdom of Ireland,
where the quit rent was equal to or near the yearly rent of the land. And
thefe reducements weie engrofTed on roils of parchment, and are in the Chief
remembrancer's office, and are readily reforted (o by means of the name of the
perf )n in whofe favour the reduftion was made ; and other reducements were
made feveral years before, by the Lords Jufiices of this Kingdom, by virtue
of the King's letter, upon petitions of officers, foldiers, and others, to whom
fuch coarfe and barren lands had been fet out. And the orders for thefe reduce-
ments are in the offices of the Auditor general and Surveyor general ; and
thefe matters were referred to thefe officers for their report, before the or-
tTers were conceived.

I 2 day

6o . Of the EXCHEO^UER akd

day ill M.^rch, and Lammas in every year, the fereral
coiledors of the kingdom p:ils their accounts for the
whole year, according to the time appointed by the com-
miUl'-neTs for that purpofe, in the manner herein after
mentioned.

CHAP. V.

Of the customs, and IMPORT EXCISE, an»
ADDITIONAL DUTIES on GOODS IMPORTED,
AND EXPORTED, AND THE MANNER of
COLLECTING and ACCOUNTING for them.

Cuftoms, ' g ''HE cuftoms are the duties of poundage and twi-
* ^^' JL nage on goods imported, and of poundage on

goods exported.

Poundage old. Poundage is an ancient duty, payable to the crown on
ji. ^ji j^^rchandize and wares imported into or exported
from this realm, to be fold ; except wines and oils,
which pay cuftom by way of tunnage. And this duty,
which has been granted to the crown, by various ads of
parliament, in England, from the reign of Edw. IIL
and moflly after the rate of twelve pence in the pound,
according to the feveral and refpedive values and rates of
(he merchandize, is faid by Sir John Davies to have
been firft granted to King Hen. Vlf. in this kingdom in
the loth year of his reign for 5 years; and at the end
of that term to him and his heirs for ever, after the rate
aforefaid. And this is called the old poundage.

* The word cutlom, which is denominated in the ancient barbarous latin
(ujiunia, and not (onfueiuJa (ufage) feems to be derived from the french word
(oujlum, or coutum, which fignifies toll or tribute, and owes its own etymology
to the word ««/7, which fignifies price, charge, or «_/?. i. Blackft. Com. c. 8.

And

RE VENUE OF IR EL A N D. 61

And by the 14th and 15111 Car. II c. 9. the fiiid duty of and new.
I 2 pence in the pound on all goods imported and exported,
(except wines and certain oils) is granted to the King and
his heirs, to be paid according to the feveral and parti-
cular rates and values of luch merchandize, as they are
refpcclively rated in the book of rates annexed to the faid
flatute. And in cafe of importation or exportation of any
goods not mentioned therein, the poundage is direded to
be levied according to the true value, to be affirmed upon
the oath of the merchant, in the prefence of the cuflomer,
colleilor, comptroller and furveyor, or any two of them.

But out of this duty of poundage on goods imported Allowance
there is to be, by the 8th rule of the faid ad, an allowance °"' *** "•

Tunnage is a duty payable by the faid ftatute on wines Tunnage.
and certain oils imported into this kingdom, viz. ., ,

1. s. d.
For every tun of French wine imported

by fubjetfts, 3100

by {Grangers, 413 4
For every pipe or butt of Levant, Spanifh, or

Portugal wine, by fubjeds, 2 10 o

by flrangers, 3 6 S

For every awme of Rhenifh, by fubjeds, o 15 o

by flrangers, 100
For every tun of rape and linfeed oil,

by fubjeds, 015 o

by flrangers, 100

For every tun of Spanifh &c. oil, by fubjeds, 2 12 o

by flrangers, 350
For

6: Of the E X C K E Q^U E R and

For every tun of fallet oil, by fubjedls, 330

by ftrangers, 318 9

For every tun of oil of Greenland, by fubjeds, 080

by ft rangers, 010 o

For every tun of oil of Newfoundland,

by fubjecls, 060

by ftrangers, 076

Allowance But out oF tliis duty there is to be, by the 7th rule of

leakage.' ""^ the faid a6l, an allowance of £10 per £100, for leakage on

all wines imported; provided fuch wines have not been

filled up on board the vefTel.

Goods It has been determined that goods fhipped in foreign

wrecked not pg^jg ^5 merchandize, and wrecked on the coafl:, are

liable to cuf- " _ . ,

torn. not liable to the duties impofed by this ad ; as they

L^Rayni'iBij could not be deemed imported within the meaning
50'- of it.

But goods But by the 6 Geo. I. c. 8. all goods which fliall be

fayed, not faved out of anv veffel that fliall happen to be forced on

being wreck- . -^ _ r i ■ < • i

?d, liable. ihore or Irranded on the waltes or this Kmgdom, not
being wrecked good.s, jet/an, Jlotfam, or /aga/i, {lull after
all charges of falvage &c. be fubjed to the payment of
cuflom as if imported.

Xmpoft escife, The Im-poft excife * or vciv impofi is a duty of poundage
grunted by 14 and 15 Car. II. c. 8. to the King and his
heirs on all commodities, merchandizes and manufadures
iinportcd, (jewels, bullion, corn, arms and ammunition

* So called from the Dutch word cccife, wfiieh fignifies an affeffment up.on a
rominodity j or from the word excifum, a part of the profit cut oft'fiom the whole.
• iilb. Treat, of Exch. 252.

excepted)

RE V ENUE OF IRELAND. 63

excepted) according to the rates they are valued at in the
hook of rates annexed to the faid flatutc, viz. for all forts
of drugs 2 fhiHings in the pound, for all forts of raw
hemp, undiefs'd flax, tow, rofin, pitch, wax, cable,
cable yarn or cordage, 6 pence in the pound.; for all
wines, tobacco, fait, and other goods fpecified and valued
in the faid book of rates, one fhilling in the pound;
and for all other goods not fpecified or rated in the faid
book of rates, one fhilling in the pound according to the
book of rates for cuftoms; and if omitted there, then as
they fliall be rated and valued by the fub-commiffioner
coHedlor and fearcher for excife in the place where im-
ported, or according to the highefl: market price.

All which duties are to be paid by the firft buyer before To whom to
his receiving them from the merchant importer ; unlefs the ^^ P*'''-
merchant be a fhop-keeper, retailer, or one employing

* It IS this impofition of the duty upon the buyer that conftitutes the efTential
difference between cuftom and excife, properly fpeaking ; the former being a tax
iiiimediateiy paid by the merchant, altho' ultimately by the confumer ; the latter,
an inland impofition paid either upon the conlumption of the commodity, or upon
the retail fate, which is the lad ftage before the confumption And the excife is
doubtlefs the mod ceconomical way of taxing the fubjeft, and renders the commo-
dity cheaper to the confumer ; for this obvious reafon, that the earlier any taxis
laid on a commodity the heavier it falls upon the confumer in the end ; becaufe
every trader, thro' whole hand it partes, muft have profit, not only upon the
commodity, but alfo upon the tax itfelf. But this good etFecl of the excife is not
produced by this claufe of the a£t which brings the duty one ftage neajter the
confumptioner ; it being now generally paid in the fiift ftage, or by the merchant
importer, on the terms herein after mentioned. So that the diftinftion in this king-
dom between the cuftom inwards and import excife anfwers no other purpofe, than
to make the colleiSion of thofc culloms much more intricate and complicated than
it would be if they were both granted by one undiftinguilhing law, and levied in one
manner, and by the fame rate, under the general term of cuftom And this diftinc-
tion likewife fuiniihed a ftrong obje£lion agalnft the late meafurc of dividing the
boards of cuftoms and excife; from the delay and additional expcnfe which mud
arife to the merchants by the ngccflity of returning feparate accounts lo the two
boards.

them

A bond to be
given for it by
ihe impTrter,
and an ac-
count kept.

Of THE E X C H E O^U E R anj>

them for his own confumption; in which cafe the duties
are to be paid by the importer, before he be permitted to
carry the goods away froai the cuflom houfe or place of
landing.

And it is obfervable that wine pays cuflom by the mca-
fure, viz. by tunnage; but excifc by value, viz. by
poundage.

But the duty of excifc not being payable until the goods
are fold, a bond was by the ad direded to be given by
the merchant importer, conditioned not to deliver any^of
the goods to any of the buyers thereof, or to any fhop-
kecper or retailer whatfoever, till fuch time as the excife
lliould be duly paid by fuch buyer &c. and an import
account was kept according to the a6l.

But now an

allowance
made for

aient

But this being found very inconvenient, on the 21 ft
prompt pay- Odober 1679 an agreement was entered into between the
then commiirioners of the revenue (by virtue of a power
in their patent {0 to do) and feveral merchants, by which,
for prompt payment of the duties of excife, allowances of
^10 per /,ioo in the excife and additional duties on wints
and tobaccocs, and of £6 per ^ico on all* other goods im-
ported, were given to the importer. And this agreement,
thouc^h at firfl: but for one year and for the benefit of
tJie merchants only who figned it, being found to be of
equal benefit to the crown and fubjed, became general by
ufage and is continued to this day.

To wholcfale

merchants

onl/.

But none but wholefale merchants arc entitled to thcfe
dedudions or allowances. Retailers or confuniptiuners

* But coals, fla'es, coaches, and chariots have always been dteiiied retailed
goods, and excluded from the benefit of the £(> pet cent dtdutf ;on.

are

REVENUE OF IRELAND. 65

are to pay down their excife, as the ad dlrcds, without
any deduction.

And the merchants who are entitled to thofe allowances Howobtained
are generally well known. But where the merchant is '" ^u'^''"-
not known, (if it be in the city of Dublin) he is to produce
a certificate under the hands of fcveral known merchants,
which is firft referred to the collcdor, who examines into
the truth of it ; and if on inquiry he finds the perfon qua-
lified, he makes his report accordingly; and the commif-
fioners make an order for allowing fuch perfon the benefit
of an wholefale merchant.

But if this allowance be demanded in any of the diftrids How in the
in the country, a certificate is to be produced to the com- """"y-
miflioners, figned by fome of the principal merchants of
the city or town in which the perfon claiming it refides,
and alfo by the colledor and furveyor of the diftrids ;
which certificate the commiflloners refer to the examinator
of the import excife; and on his report an order for the
allowance h made out.

But befides the aforefaid perpetual duties of cuftom and Addinonsi-
excife, there have been, from time to time, granted by ''"[^'^ °"
parliament, and are now payable, various additional and poited and
temporary duties on feveral goods and merchandizes im.- ^^P°"^'^-
ported and exported ; the principal of which are thofe on
tobacco, fpirits, and wine imported. And thefe duties
are colleded and levied according to the ad of excife, viz.
may be bonded by wholefale merchants, or paid down in
ready money with the fame difcount allowance.

The colledion of the ancient cufloms, antecedent to the Ancient me-
aforefaid ads of cufloms and excife, was in this manner. Sna'tS"
Vol. I. K. There cuftoms.

66 Of the E X C H E (TV E R and

There were then in every port a cuftomer, a comptroller^
and a fearcher ; and thefe three ofBcers took care of all
goods imported or exported. They are mentioned in Cot-
ton's records, 17 Edw. 3. fol. 38, &c. *.

The cuftomer, who in Dublin port is called cuftomer
SduTy"' ^"'^ colledor, was the moft ancient and at firft the fole
officer who was the colledor of cuftoms, and accountable
for them to the King; 9 Hen. 6. 12 b. and r Hen. 7. 4b.
He was to make an entry of all goods and merchandizes
imported or exported ; to rate or tax the original bills of
entry; to receive the cuftoms ; and to fign all warrants
for the charging and difcharging of goods. He was to
charge himfelf upon oath, and to difcharge himfelf by
tallies of payment; and upon his appointment to his office
he was to give fecurity before the Chief Baron of the Ex-
chequer, for his true accounting and anfvvering his balance.

Comptroller, Then becaufc the cuftomer was accountable to the King,

"'•''■ but could not be charged but by his own book of cockets

or his oath, a comptroller was appointed as a check upon

him; and his office was to rate another bill of entry of all

goods imported and exported ; to take an account in his

* Thefe feeni to be tlie ancient port ofiicers, and hold tlieir patents from the
Crown; though by fevera! old ftatutes they fhould only be made during pleafure.
And notwiihftanding the alteration which has bec-n fo made in the conllitution,
condutl, and management of the revenue of Ireland, yet thefe officers are continued
in kveral parts of the kingdom, and have falaties on the civil el\ablifhment ; to
wit, there are in Dublin a cullomer, comptroller, and fearcher ; in Liintrick, the
like; in Waterford ami Ro s, the Hkc ; in 'Kinfale, tlie like; in Youglral and
Dungannon, the like; in Drogheda, D mdalk, and Carlingford, the like; in
Cork, a cuftomer and a fearcher; in Galway, the like; in Carrickfergus, the like;
in Strangford, the like ; in Wexford, a cuftomer and a comptroller; in Killybeggs,
the -like; in Dinglcicouch, the like.

book

REVENUE OF IRELAND; 67

book of the quantity and quality of all fuch goods, in the
nature of the cul^omer's entry; and to counter- fign all
warrants for the charging and difcharging of goods.

Afterwards, in aid of the cuftomer, to find concealnaents SearcKer, .
and fubftraflion of cuftoms and fubfidies, and to fcize all ^"''^"'y-
merchandizes forfeited, the fearcher was appointed ; who
in his grant of office was alfo called packer and gauger.
He anciently received the warrants and cockets from the
cuftomer and comptr(^ller to unlade or lade the goods.
When the merchant hi'l paid his cuftoms to the cuftomer,
he had a warrant from the cuflomer and comptroller
to land the goods ; but if they were landed before the
cuftoms were paid or compounded for, the goods were
forfeited, and the fearcher was to make a feizure of them.
If the goods were to be fhipped outwards, the merchant
went to the cuflomer and comptroller and entered the
goods, and paid the cuftoms or agreed for the cuftoms
outwards, and when fuch payment or agreement was
made, they received from fuch cuflomer or comptroller
a licenfe to export fuch goods, which was called a cocket.
He alfo viewed all the goods and examined the feveral
fpecies of them, to fee if they agreed with the warrant of
difcharge, which he entered in his book.

Laftly, to difcover and prevent frauds in all thefe an Surveyor.
officer called the fupervifor was eflablillied, who is now ^^P"^''°'''

f^ ' his duty.

called Surveyor general of the cuftoms of the whole king-
dom. And he has deputies under him in each port, whofe
bufinefs it is to furvey and overfee, from time to time, all
and every the cuftomcrs, comptrollers, fearchers, and other
officers to be employed in the ports, creeks, and havens,

K 2 in

Of the exchequer and

Ancient man-
ner of ac-
counting for
tiie cuftouis,
by ifTuing
port booics
yearly to the
cullomers,
&c.

in and about the colledling, comptrolling, and furveying
the cuftoms, fubfidies, poundage, and impofitions, and to
fee that they and every of them did, from time to time,
well and truly perform and difcharge their feveral duties
in their faid feveral offices, in due colledlions and pay-
ments of the faid cuftoms, &c. and in the keeping true
books and records of the fame ; and in returning the faid
books every half year duly into the Exchequer, in Mi-
chaelmas and Eafter term, and to the Auditors for the re-
venue ; and to fee that the faid books and accounts of the
profits thereby arifing and growing due unto his Majefty
were duly audited and certified in the faid court of Exche-
quer ; and to caufe the faid officers and every of them to
do and perform all and every thing whatfoever appertain-
ing to their faid feveral and refpedive offices.

And the manner of accounting for and paying in the an-
cient cuftoms was thus. There ilfued yearly from the chief
remembrancer's office parchment books, fealed with the
fcal of the court of Exchequer, for each cuftomer, and for
the feveral com.ptrollers of the feveral ports of the kingdom;
on each of which books was endorfed the port for which it
was; that it contained a certain number of leaves, and was
for an entry to be made therein of all goods imported and
exported, and the duties payable thereon, from fuch a day
to fuch a day.

Who were to Th c fc books wcre called port books; and from them
iiuketeturns j.|^g f.,jj officers or tlieir dcDutics were twice in every year,

upon o;itii ot ■ • j j

the cuftoms to wit, in Michaelnias and Eafter term, to give and de-
icceived and y j ^ accounts to the faid court of Exchc-

to pay them . ^ ..

into the trea- quer upon oath, of all and fingularthe cuftoms, fubfidies,

^'"^'' impofitions, and funis of money, colIe£icd and received

for hii nKijcfty's ufc ; and were alfo at the end of every

rear

RE VENUE OF IRELAND. 69

year to return the faid port books ; and the refpedive cuf-
tomers or coUedors were to pay all the money they had fo
coUeded into his Majcfly's treafury.

Thus it continued until the King's revenue was fet out Odicr officers
to the farmers of the revenue, who (as has been faid before) tiKTnnerl'of
appointed officers of their own to receive the duties, inftead the revenue.
of the patent officers. But yet the patent officers were ne-
ceffary at times in their employments ; for there were fe-
veral other ads to be done by them which they only can
do J efpecially where the feal of the office is required for
the more authenticating any ad j as in cafes of cockets
and certificates, 6'<^. for the commiffioners of excife have
no feal, nor of courfe the coUedors appointed by them.

The ad of excife and new import direds that there And by the
ihall be commiffioners for that duty not exceeding five in ^^"'"''ST^h'
number, and a furveyor *, to be appointed by the Lord revenue.
Lieutenant or other Chief Governors of Ireland, who are
to be managers and governors of the office of excife created
by the faid ad; with a power, with fuch approbation of
the Lord Lieutenant, &c. to appoint coUedors -f- in the

feveral

» I do not find that any fuch officer as furveyor of tlie excife at large has been
ever appointed under the act. There is ftill indeed a furveyor general of the cul-
lonis, fubfidies, poundage, and impofitions ; but the excife cannot be conftrued to
come under any of thofe denominations, it being an entire diftinft duty.

f The firft ftatute which mentions the coUeflor is the 3 Hen. 6. c. 3. Eng. But
Lord Chief Baron Gilbert, in his treatife of the Exchequer, is of opinion that by the
colIeClor mentioned there is not intended the coliettor of the cuftoms, (lor that
that officer came in much latei) but ihe collector of the fubfidy of tenths and fil-
teenths. But this feeiiis not agreeable to the very words of the ad. And the atl
of poundage and tunnage, 1 4 and 1 5 Car. 2. c. 9. feems to confider the colledlor of
the port or colleclor of the cuftoms as an officer before that time exilling ; though
whether he were a diRind officer or one and the fame with iht cullo;ijer does

nut

70 Of the E X C H E O U E R and

feveral ports of the kingdom to colled the revenue of
excife. And by the patent of the commiffioners and go-
vernors of the revenue who are feven in number, of
whom five are efpecialiy to manage the excife, they are
empowered to appoint, and do appoint (amongfl feveral
other officers) receivers and colledors to receive
and colled during his Majefty's will and pleafure
(amongfl: others,) the faid revenues arifing by the faid
ad of poundage and tunnage. And thofe revenues are
accordingly colleded and accounted for, and paid in by,
the collectors of the feveral diflricts together with the
other revenues received by them "*.

The

not plainly appear. But It is faid that, in general, the faid coIleQors appointed by
the comniitlioners of excife have been deputed by the cuftomer and other paten-
tee officers to colleft and receive thecuftoms; and the accounts, in which the
cuftoms and excife are blended, are always certified by the two patentee officers,
the cudomer and comptroller ; for by the aft of poundage and tunnage the
commiflioners of the cufloms have not any power to colleft the cuftoms, nor
to appoint any officer for the purpofe ; fuch a power would have been to the
prejudice of the cuftomer and comptroller, who had patents antecedent to the
faid aft.

* Notwithftanding the cuftoms are thus received and accounted for, yet the port
books were for many years fent forth to the cuftomers and comptrollers from the
Chief renienibrancei's office, who is entitled to a fee of los. for each book ;
but no return having been inade by the faid officers for feveral years, as by their
patents, it was faid, they were bound to do, and they and the commilTIoners of
the revenue tefufing and declining any longer to pay for the faid books, a com-
plaint was made thereof to the court of Exchequer, by one of the Chief re-
membrancer's fecondaries, oji the iSth of November 17157, whereupon an order
was conceived that they ihould Ihow caufe why they fhould not return the faid
books.

Upnn fervice of which order feveral affidavits were made by the deputies to
feveral of the faid patentee officers, and particularly by the deputies to the
comptrollers, bfc. of Londonderry and Galway, whereby it appeared that no
fuch port books had been delivered to them for many years : and upon exa-
mining of feveral of the patents it appeared, that there was no fuch claufe tbete-
in for returning the faid books as had been fuggefted.

But

REVENUE OP IRELAND. 71

The duty of the colledor of Dublin port is the fame Coileflor of
with that of the patentee cuftomer and colledor, as to his duV'"'
making entries and rating all goods imported and ex-
ported.

And after the goods have been fo entered and rated
by the patentee cuflomcr and colledor, what they have
fo done is to be examined by the examinator of the cuf-
toms ; and if they be under rated, it is to be made good
by the merchant or officer who rated the entry; if the
miftake be to the prejudice of the merchant, he is to
have an allowance or draw back in his next entry.

And there are alfo in every dif^rid of the kingdom Surveyors of
furveyors of feveral kinds, to wit of the port, and excife, ^"''' '
tide furveyors, &€. who are to dired, inftrud, and in-
fpe6l the feveral officers inferior to them, in the diftridt,
port, or place allotted to them, or which they have the
condud and management of.

But however, the faid order of the 17th November 1757 was notwithftand-
ing made abfolute by an order of the nth of June 1758; and it was ordered
that the feveral cuftomers and comptrollers of the feveral ports of the kingdom
Ihould return yearly into the Chief remembrancer's office the feveial port books
they fhould be ferved with by the purfuivant of the faid court of Exchequer, or
be attached without further motion ; and that the purfuivant fhould deliver yearly
to the feveral cuftomers and colleftors the feveral port books which ihould be
delivered to him by the uflier of the faid court, and that he fliould return the
names of fuch cuftomers, fjc. as fhould refufe to accept or receive the faid books,
by the firft of the then next Michaelmas term.

Accordingly they were delivered hy the ufiier to the purfuivant, and the pur-
fuivant fent them out ; but he being entitled to a fee of 3s. 4d. on the delivery
of each of the f.iid books, and the cuftomers and comptrollers retufing to psy
the fame, he would not give them the books; and having made an affidavit of
thefe fafts, and thereupon the faid matter being on the 26th of February 17S9.
again brought before the couit, it was ordered to ftand over until the term fol-
lowing; but nothing further appears to have been done therein.

And

7a Of THE E X C H E Q^U E R and

Two prhzU And on the cuftom houfe quay in Dublin there are
Duhiinnd' ^wo principal ones, who are to infped the other officers
tilcif duty. employed, to inftruil them in their duty, and to fee that
they do it; to take an account of all wine and tobacco
difcharged; and to fee the difcharge of all goods inward
and outward ; and if there be any excifeable goods, not
in the book of rates, to value them in the excifc, after
the cuftomer, comptroller, &c. have rated the cuilom
thereof And when this is done, and the proper allow-
ances made, the merchant is to draw three entries there-
of as they are called, one for the coUeflor, who is to
receive both the cuftom and the excife; one for the cuf-
tomer and colledor ; and one alfo for the examinator of
the cuftoms, who, if he finds any error or miftake therein,
immediately puts a flop to any further proceedings of
the merchant until the fame is rectified. The furvey-
ors on the other quays are alfo to inftruct and direct the
other ofiicers on the quays allotted to them, and to exa-
amine all boats going up and down the river, &c.

Sfore keeper, There are alfo a ftore keeper, furveyor and comptrol-
furveyor and j j j^^ f^Qj-gg who are to examine all fine and other coods

comptroller ' '-'

of the ftorcs brought into the flores before they are difcharged, and to
tieir duty. ^^^^ ^^ accouut of thofc that are not difcharged.

Tkle waiters, The tide Waiter and land waiter, it is faid, were for-
iheir duty,'^' Hicrly but fervants to the furveyor; but they are now
cornmiffioned officers; and when the tide waiters are on
fhore they ar<; to attend at the tide furveyor's ofnce, to
be ready at all times to go with him on board fuch
Ihips as he fhall think convenient to place them in; and
when he fo goes on board he is to rummage the ffiip,
and, if he finds any fine goods he is to fecure them and

bring

REVENUE OF IRELAND. 73

bring them to the ftores, or to give them in particular
charge to officers on board, and to fend an account there-
of to the colle6lor and land waiter; and the tide waiters
fo placed on board are to take an account of all the goods,
as they are difcharging, and to take fpecial care that none
be concealed or fecretly conveyed away j and that they
are delivered to the land waiters, who are alfo to be care-
ful to attend the difcharging thereof on the quay, and
to fee that the goods and the notes thereof agree.
And if there be any fine goods or fmall parcels in any
boat or lighter, the land waiters are to take care that the
fame be immediately put into the ftores. And they are
not to permit any goods either to be laden in, or landed ' -

from, any boat or fiiip, without warrant from the col-
le6lor. except fuch fine goods, or fmall parcels ; and for
thefe they are to have a furveyor's diredion.

And they are to enter all their vi'arrants, and alfo all jerquer, his
the difcharges in a ftock book ; and to keep the warrants '^"'^'
by themfelves until the fhip is difcharged ; and then to
deliver them to an officer, who in Dublin port is called
the Jerquer -, who was originally inftituted in order to bring
the mafters and commanders of fliips to a due method of
invoicing; and for this purpofe he is to compare the
tide waiters bill, land waiters difcharges, and ware houfe
note for goods remaining in the ftore, with the mafters
invoice, and to place all down in a jerquing book ; and to
fee that they and the mafters entry do all agree; and if
any difference be, to note it down, and to make a true
return in his jerquing note to the commiffioners before
fuch fhip be cleared, ^c.

There are alfo four Surveyors general of excifc for the Surveyors
whole kingdom, one for each province, who are to vifit ^^"j^^^^ "j^^j^
Vol. I. L the dut^.'

•74 Of THE E X C H E O^U E R and

the feveral diftrids of ihe feveral collectors given them in
charge, as often as they podibly can, and therein ftridtly
to examine the feveral officers employed ; to fee that they
have aded properly, and with adivity in every branch of
iheirduty, and to direct and affift them in all particulars
of their bufinefs.

CHAP. VI.

Of P R I S a G E.

Prifage what, T])RISAGE is an ancient duty payable to the Crown
ableb^ne-" ^ by prcfcription ; and fignifies a certain quantity of
land. wine taken for his Majefty's ufe, out of every fliip im-

porting the fame. And in England it is due at the rate
of I tun out of lO; for which the Crown pays the mer-
chant 20 fhillings, by way of compenfation for freight.

How in Ire- But in- this kingdom the fettlement of prifage is as
land. follows, viz. when the quantity of wines imported ia

any one fhip amounts to nine tuns, and under eighteen
tuns, fingle prifage or one tun is taken ; when fuch quan-
tity amounts to or exceeds eighteen tuns, double prifage
or two tuns are taken ; but no money is paid to the mer-
chant.

In kind or in It is either taken In kind, according to its original in-
nioney. flitution, or a certain fum is paid in lieu thereof by the

importer. If in kind, half the quantity is taken by the
proper officers before the mafl, and the other half from
behind the mart. When not taken in kind, the following
rates are fettled, by agreement, to be paid in lieu thereof;
and are received and accounted for by the colledor of the

port

REVENUE OF IRELAND. 75

port where fuch prifage becomes due, in like manner as
any other duties due to the Crown.

Rates fettled by agreement to be paid in lieu of prifage. Rates by

agreement.

French wine, 5^°"^ ^^"S[^ P""'.^^Se, £30

(bor double prilage, 45

Malaga wines rFor fingle prifage, 40

and Sherries, ^For double prifage, 60

Canary ^For fingle prifage, 50

''^ cFor double prifage, 75

Prifage wines taken in kind are fet up to publick fale
by inch of candle, and the produce thereof paid to the
colledor. There is alfo a cuftom of 15 ftiillings per tun
payable on prifage wines by prefcription ; which cuflom
is paid in lieu of all other duties whatfoever by the mer-
chant importer, over and above the prifage or compofition
for prifage, and not by the perfons to whom the prifage
is due.

This duty was remitted or altered by Ed. I. in England, Butierage.
with regard to foreign merchants, by impofing a tribute
of 2 fhillings on every tun of wine imported there, which
was called buUeragc ; but this docs not extend to this
kingdom.

This duty was granted by King Henry II. in the Prifage
year 1177 to Theobald the fon of Herveius Waher, to fX.'''°"''
whom the King gave the butlerfliip of Ireland, whereby
lie and his fuccelTors were to attend the Kings of England
at their coronation, and prefcnt them with the firrt cup
of w-ine, fc)r which they were to have certain pieces of
the King's plate; and from thence it is faid the name
of Butler is taken. And this duty was confirmed to

L 2 the

7l Of the E X C H E 0,U E R and

the faid family, afterwards earls, marquifTes and dukes
of Ormond, by feveral after grants; particularly in the
reigns of Edward III. Philip and Mary, and Car. If. and
became veftcd in the late earl of Arran, by an ad pafT^d
by the Britifli parliament in June 1721, enabling him to
piirchafe the forfeited eitates of the late James duke of
Ormond, his brother.

Agreement But in procefs of time, thefe cuftoms being extremely

k"b"ween troublefome in the colledion of them, an agreement was
tiie crown and entered into between the Crown and the faid Jimes late
ni[ly°" duke of Ormond in the year 1704, whereby the faid duke

of Ormond was by deed or inftrument under his hand
and feal to empower the commillioners of the revenue in
Ireland, by their officers, to colled and receive to her
Majcfiy's ufe and behoof the faid duties cf butlerage and
prifage, for feven years from Michaelmas 1704; and in
confideration thereof, the yearly fum of £3500 was to be
paid to the faid duke of Ormond, his heirs, executors,
adminiftrators and affigns, out of her majefty's revenues
in this kingdom ; which agreement was accordingly car-
ried into execution, and her Majefty's letter and grant
accordingly had • and paffcd for the faid annual fum.
Afterwards, the faid duke of Ormond executed a furtlier
leafe to the then commiffioners of the revenue, on the
fame terms with the former, bearing date the i6th day of
Auguft 1707, for ten years and an half from Michaelmas
171 1 ; and afterwards, by deed bearing date the jQth day ■
of November 1709, the faid duties were leafed for a further
term often years and an half, to commence 25th March
1722, for the like annual fum of ^3500, which expired at
Michaelmas 1,732. And in the year 1733, the fame were
leafed by the faid Charles earl of Arran, for three years
from Michaelmas 1732, in confiderationof the yearly fum

RE VENUE OF IRELAND. 77

of £4000, for which the faid earl had «:he King's letter
and grant as aforefiid ; and they Co continued to be re-
newed for 'three years, for feveral years ; but this being
found very troublcfome, the faid carl of Arrau, in the
year 1744, propofed either to colled thefe cufloms him-
felf, or to fet them for a long term, or at the will of both
parties; which laft propofal was agreed on; and accord-
ingly his late Majefty K. Geo. II. by his letter, dated at St.
James's, 9th April 1744, appointed a yearly fum of ^4000
to be paid to his lordfhip for the faid cuftoms during his
Majefty's pleafure. And this agreement ftill fubfifls be-
tween the Crown and the heir of the faid earl.

It is faid the Crown is a confiderable lofer by the farming
of thofe duties of prifage and butlerage; for that they
don't amount annually to near the fum which the Crown
fo pays for them.

A queftion has arifen, whether prifage wines, in the Wietkr
hands of a fubjed, are liable to the duties ii-npofed on fn' ^^e hlndl
wines by the adt of cxcife 14 and i 5 Car. II. c. 8. and the °* a fubjea
additional duties by fubfequent ftatutes; for, by the ad of theexcii^and
tunnage and poundage, prifage and butlerage are particu- additional
larly excepted. This queftion depends on the conflruc-
tion of the ad of excife, to which the other ads (by
which the additional duties on wines imported are im-
pofed) refer. By the firft claufe in the ad of excife
relating to wines a duty is impofed on all wines imported;
{o that, if it had refled on that general claufe, there
would have remained no doubt but that prifage wines
would have been liable.

But the difficulty arifes on the fubfequent claufe, by
which all the faid duties are to be paid by the firft buyer,

before

^6 Of the exchequer and

before he receives the commodities from the merchant
importer J or by the merchant importer, being a fhop-
keeper, retailer or confumptioner ; and it may be laid that
the grantee of the prifage is neither an importer, nor a
l>uyer from the importer ; and that this claufe explains
the former, and confines the duty to fuch wines only as
are bought from the merchant importer, or retailed or
confumed by him.

However on confideration of the whole act and of the
nature of prifage, it is holden by the beft opinions that
the duty attaches immediately upon the importation of the
wine; and that the latter claufe was not intended to dif-
charge the duty impofed by the former, but only regulates
the colleiiion, and the manner of payment of the duty in
favour of the merchant.

And as this confi:ru£tion feems to fatisfy the words of
the a£l, fo it is conceived to be reafonable both with regard
to the publick and the grantee. The defign of the law
makers (as appears from the preamble) was to eftablifh a
certain revenue for the defence and prefervation of the
realm; and therefore it fhould feem that the ad is to be
liberally conflrued for the benefit of the publick; and
prifage being a cuftom due to the King for wines brought
in by merchants, paying by prefcriplion 20 fhillings per
tun, the grantee retains the full benefit of his grant againfl:
the importer; fince his right of taking the prifage wines
from the merchant at the prefcription price remains as it
did, and is put on the fame foot with other fubjeds, in
cafe of his own confumption ; but in cafe of fale, he is in
no fort afieded by the ad, bccaufe the duty falls on the
buyer; whereas a contrary conflrudion would lefTen the
iuad dcligncd for the publick fcrvice, and tax the fubjcd

REVENUE OF IRELAND.

to enrich the grantee, which it is conceived could not
have been the intention of the legiflature.

It is likewife apprehended that this conftrudion is war-
ranted by the authority of the judgment in the cafe of
Paul and Shaw, In the Exchequer chamber in England, in
Hillary term in the 8 Ann, 2 Salk. 617. where the queftion
came to be, whether the grantee of the prifage in England
was liable to the additional duty charged on wines by the
9 and 10 Will. 3. c. 4; in which cafe it was unanimoufly
refolved that the grantee was liable. And it is not appre-
hended that the different penning of the Englifii and Irifli
a6ls, in relation to the payment of the duty, will vary the
cafe as to the prefent queftion; the Englifli a£t requiring
the importer to give fecurity for the payment of the duty,
and giving him the advantage of lol. per cent, for prompt
payment ; and the Irifh ad direding the payment to be
made by the firft buyer ; or by the importer, being a fhop-
keeper, retailer, or confumptioner. And it muft be ob-
ferved that, though from the nature of prifage the grantee
may in flridnefs be confidered as a buyer from the im-
porter, yet he cannot in any refped be deemed an importer.

However the duty, if any be due on the exclfe ad or
additional duties, has not been paid.

CHAP.

So Of the EXCHEQ^UER and

CHAP. VII.
LIGHT-HOUSE DUTY.

Light-houfe T IGHT-HOUSE duty is a tribute of four pence per tun
duty, what. | j payable to his Majeftv, by his prerogative, by fo-
rei2;n fliips trading to Ireland, towards the fupport of his
Majefty's light-houfes, which are eredted here for the fafe-
guard of the lives of fea-faring men, and the prefervation
of fhips and cargoes.

Granted to King Charles the fecond, by letters patent in the 17th

Reaciing^b Y^^i^ o^ ^is reign, in confideration of fervices done by the

truftiorLadjr Countefs Dowagcr of Mountrath, then married to Sir Ro-

ountrat . j^^^^ Reading, did grant unto Sir Robert, in truft for Lady

Monntrath, a duty of one penny per tun inwards, and one

penny per tun outwards, to be levied on ail fliips belonging

to fubjedls ; two pence per tun in like manner upon all

fhips belonging to ftrangers; ten fliillings yearly on fifliing

boats; and upon all French fliips fuch a duty as Englifli

fhips paid at Bourdeaux, provided that it flioiild not be

lefs than twopence per tun inwards and outwards; upon

condition that he fliould build and maintain lix light-houfcs

in this kingdom.

Another This patent was furrendered, and another granted in

giant to the ^^^ j^}^ j. q{ ^j\^^ fame reign to Richard Earl of Arran,

Earl of Artan ■> ^ ° '

under (lie for the term of flxty-one years, to the fame effed and on
fame uuft. ^i^g ^.^^^^^ ^^^^^

Several

REVENUE OF IRELAND. 8r

Several petitions were afterwards prefented to the Houfe SuSjcfts (Kipi

- ... _ - . afterwar'-is

exempted.

of Commons of England, particularly from Chellcr and *"^'^*'''

Liverpool, complaining that the fiid duties were a griev-
ance and burden to trade ; whereupon letters patent bear-
ing date the 19th of July, 1672, were made out to Sir Ro-
bert Reading, granting him a yearly fahiry of ^^500 out of
the concordatum money; and Sir Robert obliged himfelf
by deed not to receive the duties payable by fubjeds ; but
the duty on foreigners was flill payable.

In the feflion of 1703, the Houfe of Commons of this Rtffoiutions of
kingdom, obferving this charge of ^500, made inquiry into l^^^ °^^'^ ***
the execution of the covenants of the patent, (which was concerning
then become the property of the Earl of Abercorn by his ' ""'
marriage with Sir Robert Reading's daughter) and it ap-
pearing that only two of the fix light-houfes were kept up
and thofe very ill fupplicd and attended, they came to fe-
veral refolutions which they ordered to be laid before his
Grace the Duke of Ormond, then Lord Lieutenant. Thefe
refolutions, in January following, were fent by his Grace
to the commiffioners of his Majefly's revenue, with orders
to make their report in relation to the fite and coft of two
of the light-houfes ; and in z^pril, 1704, their excellencies
the Lords Juftices gave the like orders in relation to the
other four.

In confequence of the meafures taken upon the commif- T!ie patent
fioners report, the Earl of Abercorn furrendcred his patent: ''""«f''ff^'"<'

r ^ r ' the Ciowii.

and Queen Anne, by her letter <fated' 2 2d of November,
170-!-, entered at the fignet office, did dired the manage-
ment of the faid light-houfes to be put under the care of
•he commilTioners of the revenue, and that the expenfes
fliould be paid out of the revenue. But this letter gives
Vol. I. M the

Bz Of TiiE EXCHEO,UER and

the board no power to erp(f!i or maintain light-houfes in
any other places but there fpecificd.

New light- In Septeo^ber, 1717, a memorial of the corporation,

Loop^head. proteftant merchants, and citizens of Limerick was pre-
sented to the Houfe of Commons of this kingdom, upon
which they came to a refolution that the building a light-
houfe on or near Loophead at the mouth of the river Shan-
non would be of extraordinary ufe to the publick, by pre-
venting fhipwrecks on the weftern coafts of this kingdom ;
which refolution was laid before his Grace the Duke of
Bolton, Lord Lieutenant, who referred all the papers to
the commiiTioners of the revenue, with diredions to deter-
mine the fitualion and expenfe of the intended light-houfe
which was accordingly done; and his Majefly King George
the firrt, by his letter of the 25th of April, 1720, entered
at the fignet office, did order that the then commiffioners
of the revenue fl:iouId defray the charge of maintaining of
the fame out of the revenue at large. But neither doth
this letter give any authority to the commiffioners for erect-
ing or maintaining any new light-houfes ; and there are not
any light-houfes now maintained out of the revenue but
by virtue of thefe two authorities.

Howtliediity The duty above-mentioned continues ftill payable by all
is paid. foreign ffiips trading to Ireland, and becomes due immedi-

ately upon their arrival in any port in Ireland. But no
more than four pence per tun is taken for any one voyage,
though feveral ports may be touched at in the courfe of it.
The payment of it will appear from the receipt or certifi-
cate of the collcdor receiving the light-houfe money, which
is given to prevent any difputes that may poffibly arife
about it, on their putting into any other harbour in the
kingdom during that voyage.

And

RE VENUE OF IRELAND. 83

And this duty at prefent amounts to about /400 or The amount
jr500 yearly; and the expenfe of maintaining the feveral
light-houfes amounts to above double that fum.

CHAP. VIII.

Of the inland EXCISE, ALE, &c. WINE, £fv.

LICENSES.

THE Inland Excise Is the duty upon beer, ale, and inland escife.
ftrong waters, granted to the Crown by 14 and J 5
Car. 2. c. 8. after the following rates, viz.

For every 32 * gallons of ale and beer, of above fix On ale and
fliillings the barrel price, brewed within this realm by the '*"''
common brewer, or in his veflels, or by any other perfons
who ihall tap or fell out beer or ale, to be paid by the
brewer, or fuch other perfons refpedivcly, two fhillings
and fix pence.

For every 32 gallons of fix fliillings beer or ale, or under
that price, brewed by the common brewer, or in his vef-
fels, or by any other perfons who fliall tap and fell fuch
beer or ale, to be paid by the brewer, or fuch other per-
fons, fix pence.

For all aquavitas or firong waters, diftilled within this On flronf
realm, whether of foreign or domefiick fpirits or materials, waters.
to be afterwards vended, to be paid upon every gallon, by
the fikft maker or difiiller thereof, four pence.

* Which gallon is to contain 272 i cubical inches.

M 2 Bcfidcs

84. Of the E X C H E O U E R and

Addlt'onal Befidcs wbich perpetual duties there have been fince

tuties. granted, and are now payable, the following additional

duties, viz.

1. s. d.

For every 32 gallons of beer or ale above

fix fhillings price, O 2 O

Fcr every 32 gallons of beer or ale not

above that price 004

For every gallon of aquavitas, 6v. 004

Brewers and And all brewcrs and diflillers liable to fuch excife are to
diftiiic's to niaj^e weekly entries on every Monday at the excife office,

make weekly •' . -' -'

eniiies. of the quality and quantity of all beer, ale, and Itrong

waters brewed or diftilled the week before; and pay and
clear the excife, on forfeiture of _^20 for the firft week's
neglc6l, £40 for the fecond, and /60 for the third ; befides
double the value of all liquors fo brewed or diftilled by
them in fuch weeks.

Power given And the commiffioners of excife have power given them
the comnuf- to appoint fvvorn gaugers to enter, by night or by day,
poi'nTgaugMs. into any houfes, &c. belonging to any brewer or diftiller,
and to gauge their vefTels and take an account of their
liquors. And the returns of fuch gaugers to the commif-
fioners or their fubcommilTioncr fhall be a charge upon
the brewer or diftiller, if it exceeds the quantity by them
entered.

roiimion

bicvvcrs.

Allowance to Comm.on brewers, in paying their excife, are by the a6l
to be allowed 64 in every 704 gallons of beer, and 32 in
every 672 gallons of ale, and Co in proportion for a greater
or lefTer quantity by them brewed, free from all duties ;

which

REVENUE OF IRELAND. O5

which is to be deduded from their payments, in refpc'fl
of filling, wafte, leakage, returns or other accidents.
But inftead of the above allowances, purfuant to a letter
from Lord Wharton, then Lord Lieutenant, to the com-
mifTioners, dated the 24 September 1709, an allowance of ,
2 gallons in 22 of ale, and 27 in 23 of beer, is now
given.

Here may be obferved a material difference between Dl.'^'etence
the allowances in import and inland duties, Jn the firfl: aHowtnce i-r
cafe, the dedu6lions are always made out of the duty 5 the import
but in the laft, out of the quantity. In the firft, the duty txcife. ""
is always charged, and the ^'5, £6, or ;(^io per £100, is af-
terwards fubflradted; or if goods are entitled to any a-
batement on account of damage received, the duty is
always firfl: paid down, and the allowance is gi/en by
way of drawback or repayment. In the laft, the pro-
portional quantity of liquor is deduded out of the total
number of gallons, and no more charged than what duly
is really paid for.

The gaugers likewife, on taking any gauge of warm Aliov^snceon
Drt, make an allowance of on
an article in their inftrudions.

wort, make an allowance of one tenth part, purfuant to

And by 11 Geo. III. 2. and continued by 13 Geo. III.
2. a duty of one penny per gallon is to be paid out of
all cyder which fhall be fold or tapped out by retail.

The frauds and abufes pradifcd by brewers and diftil-
lers require a more than ordinary circumfpedion, which
has given occafion to numerous penal laws in relation to
them too voluminous to infert here.

The

86 Of THE EX CHEQ.UER and

The officers for managing and colleiling thofe duties
are the gauger, furveyor, and colledor of the diflridl.
The whole diftrid is divided into walks, to each of which
there is a ganger alRgned.

Gauger, Iiis The gaugcr goes round his walk, twice every week ;

"'^' and takes an account of every brewing within it, and

of the quantities of each fort of liquors made at each

brewing in that compafs ; this he reduces into gallons,

according to which the duty is chaiged.

Surveyor, his The furvcyor of the excife goes after the gauger,
"'■^" once in the month, and takes private notes, in his

pocket book, of the feveral brewings in that month
and the quantity and qualities brewed; which are com-
pared with the ganger's book. And every month tliey
both iitrn a return to the colledor, which becomes a
charge on each perfon therein mentioned, according to
which the excife is received by the colledor at his
monthly office.

Duplicates "of Duplicates of thofe returns, figned by the colledor,
lent' to^the"^ g^ugcr, and furveyor, are fent monthly to the commim-
comuiiiTio- oners of excife. They are then examined by an exami-
ausmoiu /. j^^tor appointed for that purpofe, (called the examinator
of the furveyor and ganger's books,) as to the computa-
tion of gallons, and calculation of money. Whereupon
the examinator makes out a charge againft the colledor,
which he tranfmits to the Accoinptant general.

The

RE VENUE OF IRELAND, - R7

The Ale and Beer Licenses, and the WrNi; and Aissndfec
Strono Water Licenses form another branch of the ''""*^*^-
hereditary revenue. The duties arifing from the former
were granted by the 14 and 15 Car. II. 6, which enadls
that none ihall keep any common ale houfe or tiphn,';
houfe, or ufe common felling of beer or ale by *" reta:l
without a licenfe ; for which 20s is to be paid to the col-
ledlor, for his Majefly's ufe, for every year that the perfon
fhall be fo licenfed. And no fuch licenfe is to be granted
for a longer term than a year from the Eaftcr preceding
the date of it.

Wine and Strong Water Licenses are founded on ^''"s. ^"■'^
the 17 and 18 Car. II. 19. which enafls that no perfon fhall jicenfes^* '
fell by retail any kind of wine, aquavitte, ufquebaugh,
brandy, or other diftilled flrong waters, without a licenfe.

The rate of wine licenfes is fuch a fum as fliall be Rate of wine
agreed upon, not lefs than 40s yearly in any cafe, nor "^^" ^^*
exceeding ^^"40 yearly within the city or county of the
city of Dublin, nor exceeding jTao yearly in any other
part of the kingdom.

The rate of ftrong water licenfes was by 17 and 18 Rateofftrong
Car. II. to be fuch fum as fhould be agreed upon, not lefs
in any cafe than 40s, nor more than ^^lo yearly within

* Which by 7 Geo. II. 3 is explained to be felling by any meafure lefs than a
gallon.

the

83 Of tub EXCHEQ^UER and

tlie city or county of the city of Dublin, nor more than
/'5 yearly in other part of the kingdom. But by 3
Geo. III. 27. the rate of ftrong water licenfes with-
in the city of Dublin, ahd within four miles of the tholfel
of faid city, was altered to fuch fum as fliall be agreed
on, fo as none do pay lefs than £4, nor more than £10
yearly.

And no licenfe for felling wine or ftrong waters can be
granted for any term exceeding three years from the Mi-
chaelmas preceding the date of it.

E7 wliom The power of granting fuch licenfes, and appointing

collected. coUeilors of the duty, was by thofe Itatutes vefted in
commiilioners to be commiffioned under the great fcal
in each county, and nominated by the Chief Governor
or Governors of the kingdom out of the juftices of the
peace and others. But as no fuch commilfions were for
many years paft fubfifting, the duty was ufually coUeded
by the colledlors of excife ; which power is confirmed
to them by 33 Geo. II. 4. by which it is made lawful for
the commiffioners of excife or any three of them, and the
colledlors of the excife in their fcveral diftrids, to grant
fuch licenfes.

Cyder Befides thofe licenfes for ale and beer, wine and

liceiifcs, flrong waters, it is enabled by 1 1 Geo. III. 2 continued

by 13 Geo. III. 2. for two years from the 25 December
1773, that no perfon fliall fell by retail any cyder with-
out a licenfe, and that fuch fellers Ihall pay a duty of
ten fliillings yearly.

. Thcfe

REVENUE OF IRELAND. ^9

Tlicfe licenfes and agreements are certified by the Certlfifd to

t r ^ .1 -/T C T '''E coiiHiiilH-

j^auger and furveyor, to the commiiiioners or exciie, ^^^^^^ ^^■
monthly, torethcr witli the inland excife, and are a
charge on tlie colledor for the duty.

C H A P. IX.

Of hearth money.

SO early as the conqueft, mention is made in domes- Fumnge.
day book of fumage, (vulgarly called fmoke far-
things,) which was paid by cuftoni to the King for every
cliimney in the houfe.

But its introduftion into this kingdom was by the flat. Hoanhmoney
of * 14 and 15 Car. II. c. 17. and 17. and 18 Car. II.
c. 18. by which a duty of 2 s. for each iire hearth (s'c.
yearly, was granted to the Crown, in lien of the court of
wards, payable on every loth of January, at one entire,
payment, by the occupier, and recoverable by diftrefs and
fale of his goods.

* About tlie fame periotl, viz. 13 and 14 Car. TI. a like rfuty was granted
by the Engliib leglflature to the Crown. But upon the revolution, hearthmoney
was, by a ftarute of i VV. and M. Eng. declared to be not enly a great oppreili-
on 10 the poorer fort, but a badge of flavery upon the whole people, expofing
every mqn's houfe to bg entered by pcrfons unknown to him ; and therefore, 10
erefl a lading monument of their Majefties goodnefs in every houfe in the king-
dom, this duty of hearthmoney was taken away and abolilhed. But this tax,
which was created at a time when the proper fubjeds of taxation wete not Co
well underftood as they are now, (till remains a iiioft opprellive burden on the
occupiers of the wretched hovels in manypaits oi this kingdom.

Vol I. N And

Of the exchequer and

Who exctnpt
from it.

Formerly

farmed by
counties.

And from this duty no perfon is exempt, except thofe
wlio live upon alms, and are not able to get their
livelihood by work ; and except widows who fhall procure
a certificate of two juftices of the peace in writing yearly,
that the houfe which they inhabit is not of greater value
than 8 s. by the year, and that they do not occupy
lands of the value of 8 s. by the year, and that they
have not goods or chattels of the value of £/i^

This duty was formerly farmed yearly by counties at
cant to the higheft bidder, who gave fccurity by bond
for the payment of his rent, and colle6ted the duty'him-
felf ; and paid in his rent to the neighbouring colledor of
the diftrid, who was charged with his bonds.

Now coliea- But fince the year 1704, it has not been farmed, but
ed by coiiec- j^gg been collected by colledors appointed for that purpofe,

tors appoint- . •' i , -. ti

ed by the which appomtment was by the 17 and 18 Car. II. 18. to
of"the'^°""^ be by the lord lieutenant or chief governors, and council,
nue. However they were conftantly appointed by the commif-

fioners of the revenue, by virtue of a claufe in their
patent for that purpofe. But fome doubts having arifen
whether fuch appointment were flridly legal, by 3 Geo. III.
21. all fuch appointments were confirmed, and a power
was thereby given to his Majefly, by commifTion under
the great feal, to authorize and empower the commiffioncrs
of the cuftoms and excife, or any three of them, to appoint
fuch officers and coUedors.

Who pay It And thcfe colledors make returns of the number of

tors ot'The^'^' h^^i^^'is to the examinator of hearthmoney accounts, who
diibia. is under the dircdion of the commiifioners of the revenue,

and

REVENUE OF IRELAND. 91

and from time to time pay their receipts to the colle£tors
of the refpedive diftrids in which their walks He.

The colledors of the diftri61s return the hcarthmoney Whorefurn
accounts with the other quarterly accounts to the com- ''"''* ^^' ,

1 ■' . counts to the

miffioners of the revenue, who fend them to the examina- conimiOioners
tor of the hearth money, who returns yearly a certificate ° '^^^'
of the charge or produce of each colledion to the Account-
ant general, who lays the credit part of the account before
the commiflioners of the revenue for their approbation ;
after which it is brought into the general account of each
colledion, and depofited in the Auditor general's office,
with the remainder of the account.

The annual produce of this duty at prefent 'amounts to
about ^60,000.

CHAP. X.

Of other inland ADDITIONAL DUTIES.

BESIDES thofe perpetual inland duties there are The federal
now feveral additional temporary duties, which have "ar*"du't7e7'''
been granted, from time to time, to the Crown ; fome for
particular purpofes to which they are appropriated by
parliament, and others for the fupport of government
generally.

And thefe are upon coaches and other wheel carriages;
gold and filver plate; cards and dice manufadured in the
kingdom j hawkers and pedlars ; and on ftamps.

N 2 And

Of the EXCHEQ^UER and

Duty on

A I'econd.

A third.

And fifft, as to the duties on coaches and other wheel
carriages, of which there are three.

By the firft, there is payable for 7 years, from 25th of
March 1772, for every coach, chariot, &c. with 4 wheels,
not ufed for hire, 20 fhillings, to be paid yearly on the
loth day of January during the faid term ; and for every
chaife, chair, £jc. with 2 wheels, not ufed for hire, 5
fliillings yearly, payable as before. The produce of which
duty is to be paid by the Vice treafurer to the comiriifli-
oners of the inland navigation, for the improvement of
tillage and other ufeful purpofcs. 1 1 and 12 Geo. III. c. 4.

By the fecond, there is payable for one coach, chariot,
C^r. with four wheels, which any perfon fljall keep in his
pofTeinon, 10 fhiUingsj and for every coach, chariot, (d>-v.
exceeding that number, which any perfon (liall keep in
his poffeffion, except hackney coaches and ftage coaches,
from 25th December 1773 to 25th December 1774, or
from 25th December 1774 to 25th December 1775, 20
fliilhngs, and for every chaife with 2 wheels, 10 fliiliings.
But no perfon fubjed to the greater, is to be fubjed to
tlic leffer duty. 13 and 14 Geo. Ill- c. i.

By the third, there is payable for every coach, chariot,
&V. with four wheels, which any perfon fhall keep in his
poflefTion, except hackney coaches and llage coaches, at
any time during the faid years, 20 fhillings. 13 and 14
Geo. III. c 2.

Hnw col-
leftcd.

And for the better colledion of thofe feveral duties,
every perfon keeping fuch coach, O'c. is within a limited
time to certify to the coUcdor of the diflrid an account

RE VENUE OF IRELAND. 93

of every coach, 6v. which he fliill keep; and the
feveral duties are to be collected and levied by the collec-
tors of the hearthmoney, or by luch other perfons as fhall
be appointed for that purpofe, in the fame manner as the
duty of hearthmoney is colleded and levied.

As to the duty on gold and filver plate, there is payable Duty on gold
for feven years, from the 25th of March 1772, out of all pi'n'te' m/nu-

gold and filver plate which (hall be made or wrought in the faftured hei
kint;dom, 6 pence for every ounce troy, to be paid by the
makers and workers thereof Which duty is to be paid to
the commiffioncrs of the inland navigation. 11 and 12
Geo. III. c 4.

And no goldfmith or lilverfmith is to expofe to fale any To be afTayed
gold or filver plate, until it be aflayed by the affiiy maftet; bJ^lIl""alfa/
and if it be found conformable to the ftandard, then it is maikr.
to be touched by the wardens of the company of gold-
fmiths, and marked with the marks ufed for that purpofe;
and then the faid duty is to be paid by the perfon bringing
it to be affayed and touched ; and the affay mafter is, upon
receipt of the duty, to ftamp or mark it with fuch ftamp
Of mark as the commiffioncrs of the revenue fhall from
time, to time appoint, ibid.

And the aflay mafter is to make entries, in a book, of the ^^ho .'? to r?.*

feveral quantities of plate {o llamped or marked by him, "d p!iy'^ft"to

and the duties received by liim, Gfc. and once in every the Vice tiea-

month to pay all the money received by him to the Vice "^"'
treafurer. ibid.

As to the duties on cards and dice, there is payable Dik^s on

during the faid term of feven years from 2;th of March "rdsanddicc

1772, tor every pack of cards made in the kingdom 5 s. here

94- Op the E X C II E Q^U E R and

to be paid by the makers; which duties are to be paid to
the commilFioners of the ialaud navigation, ibid.

caius

AfeconiJon And there is payable a further additional duty of 6
pence for every pack of cards made in the kingdom,
between the 25th of December 1773 and 25th of December
1775. '3 ^""^ H Geo. III. c. 1.

To be paid to And the makers of cards in Dublin, Cork, and Limerick,
ct the pons. ^"^ of dice in Dublin and Cork, to which places refpec-
tively the exercife of thofe trades is confined, are during
thofe terms, once in every 14. days, to make a true entry
upon oath with the colledors of thofe ports * refpedively,
of all the cards and dice by them made within that time;
and are once in 28 days to clear all duties owing by
them, by paying the fame to the colledor. 11 and i2_
Geo. III. c. 4. 3 Geo. II. c. 12.

Cards and And during the continuance of that term no cards or

marked o'T ^''^^ ^""^ ^^ ^^ ^°^'-*' °^ cxpofed to fale, or played with, until
ftamped. fuch markupon the dice, and fuch fcal or flamp upon the
paper and thread enclofing every pack of cards, and fuch
mark upon one of the cards of each pack, fiiall be put, as
the commilFioners of the revenue fliall appoint in writing,
according to a power given them, 1 1 and 12 Gzo. III. 4.

Duty on As to the duties to be paid by hawkers and pedlars ;

hawkers and there iis to be paid by every hawker, pedlar, &c. (except
perfons in the ad excepted) travelling on foot or otherwife
between 25th of March 1774 and 25th of March 1776,
a doty of ivventy fhillings by the year j and by every

* It fiiould feem more .igreeable to the nature of the duty to make the entry
■.ith the coili-5^or3 o! tbe.eacife.

perfon

REVENUE OF IRELAND. ■ 95

perfon (o travelling with an horfe or other beaft drawing
burden 20 s. by the year, over and above the faid firft
mentioned duty of 20s. which duties are to be paid by
the Vice treafurer to the incorporated fociety for promot-
ing Englifli proteftant fchools. 13 and 14 Geo. III. c.

And every pedlar fo travelling is, before the 25th of Licenfestobe
March in each year, to deliver to the coUedor of exciie ^iien!"from fhe
for the diftrid a note in writing how and in what man- coiieftois.
ner he intends to travel; for which he fhall then pay the
duty; and thereupon obtain a licenfe from fuch colleClor
to travel or trade, ibid.

As to the ftamp duties ; they are a duty impofcd upon ^'*"'P <^"'ies,
all parchments, vellum, and paper, whereon any legal
proceedings or private inflruments of almofi: any nature
are written or engrolTed, between the 25th of March
1774, and 25 of December 1775, "PO" ^H almanacks, news-
papers, advertifements, and pamphlets of certain forms
andfizes; and thefe imports are very various, according
to the nature of the thing ftamped ; from fix pounds to
one half-penny. 13 and 14 Geo. III.

For the better levying and colleding which duties ComminTo-
power is given to his Majefty, or the Lord Lieutenant cm°Jbeap-
or Chief Governor of the kingdom, to nominate com- po'n'ed for
miffioners or officers for ftamping and marking parch- *"'^'"2'
ment, vellum, and paper, and managing the duties
thereon, who are to keep their head office in Dublin,
and they are empowered to appoint other inferior officers,
with the confent of the Lord Lieutenant, &c. for that
purpofe, and for the colleding and levying the duties,
ibid.

And

96 Of the E X C H E Q^U E R and

Parchment And all vcllum, parchment and paper, chargeable

and paper 10 -.i ^i /- ■ i i • • ■, r r i

bccarriedto With the laid duties, IS, before any or the matters or
the office to ihhigs in the ad mentioned, (hail be thereon engroffed or
\vritten to be brought to the ftamp office, to be ftamped
and marked; which the commiffioncrs or officers are re-
quired to do^ on being paid the duty. ibid.

No parch- And if any pcrfon (liall engrofs or write upon any

brwritten on ^'^^J^-'^-Tj parchment, or paper, any of the matters or

till ilaiiiped. things for which the faid vellum, parchment, or paper,

of iio^.'^"^ '^ is chargeable with the faid duty, before it be flamped, or

upon any vellum, parchment, or paper, that fliali be

marked for any lower duty than the legal duty, there

fiiall be anfwered and paid his majefty, for every fuch

deed, inflrument or writing, the fum of £\0; and no

I'uch record, deed, inilrument, or writing, Ihall be

pleaded or given in evidence in any court, or admitted

to be good or available in law or equity, until as well the

laid duty, as the faid fum of /lo, Ihall be firfl paid to

his Majcfly's ufe, and a receipt produced for it under

the hand of fome of the officers appointed to receive the

dutiesv gild until the vellum, parchment, or paper, be

llamped. ibid.

How the duty And all the officers concerned in the levying and col-
byti,eon«r! letting thofe duties are to keep fcparate and dillindi ac-
whocoikct counts thereof. And the perfons employed to coiled and
levy them in the city and county of Dublin are to pay
the fame into tlie treafury on the firft monday of every
month. And the perfons employed to cnllcdt and levy
them in other parts of the kingdom are to pay them to
the fevcral colledors of the inland excifc of tl;c refpec-

tive

RE VENUE OF IRELAND. 97

tlve diftrids. And every ftamp officer, in fix days after
his making any payment into the treafury, or to any of
the faid colledors, is to give notice of the amount of fuch
payments to the commilfioners of {lamps, ibid.

And none of the faid duties are to be received or col-' Their ac-
leded by or paid to the faid commilfioners of ftamps; jca to the cjc-
and the feveral perfons who (hall be employed in recciv- amir.ation of

11 ri- • .1 r -J j «.• • the conmilili-

ing, coUectmg, or paying the laid duties are, once in oners of im-
every year, to exhibit their accounts thereof to the com- p''^^ ac-
miflioners for taking impreft accounts, who are autho-
rized to examine upon oath the faid perfons accountants
concerning the money raifed or collected by them, and paid
by them into the treafury or to the coUedor of inland
excife; and they are to produce proper vouchers for any
fum raifed received and paid. ibid.

CHAP. xr.

Of SEIZURES, FORFEITURES, and FINES.

UNDER this head is comprehended all the revenue The revenue
arifing to the crown, by its moiety or fiiare of the [L°'"JiJ""^
produce of all feizurcs, which are condemned and fold
as forfeited under the ad of tunnage and poundage, and
the ad of import excife; as well as of fines impofed for
breaches of thofe laws; to which the fubfcquent ads
creating the additional duties ufualiy refer.

Vol. I. O And

.jS Of the exchequer and

Otfer.ces And the offences committed againft the former a£l are

asviinft the determinable in the court of Exchequer, by information or
and excife a6iion, unlcfs when otherwife dircded by fubfequcnt ads.
But offences againft the ad of excife are tried before the
commiiTioners or * fub-commililoners appointed according
to that ad ; from vThofe judgment there lies an appeal to
the Lord Lieutenant, or other Chief Governors and privy
council, or fuch as they rtiall appoint under the great feal,
who are called commiffioners of appeals.

wheie triable.

demiied how
fold.

Gnot's cf n- And in the former cafe goods condemned are fold by

publick cant; in the latter by inch of candle. But the
ancient courfe with regard to goods condemned in the
court of Exchequer was, alter they were appraifed, to fell
them to fuch as would give moft above the value appraifed
at.

duty

Regifler of There is an onicer called the clerk or regifler of feizures

feizureshis jp^ j.]-,g pp^t of Dublin, who takes an account of all feizures
and of the produce of them. And when any feizure is re-
turned to him, under the ad of cuftoms, by any feizing
ofEcer, he is forthwith to fend a copy of the return (com-
monly called the feizing note) to the commiffioners of the
revenue, who dired their folicitor to prepare an informa-
tion in the Exchequer; when under the ad of excife, he
fends it to the clerk of the informations for Dublin port,
who brings it to the folicitor, who prepares an information
before the commiffioners of excife.

* The rub-commidioners are ufuall;' ilie colkftors of the ('iflKiSl, the lurvfyors
of the ccaft, port, aric excife, and the burvej-or genera) of excife.

The

REVENUE OF IRELAND. 99

The regiller of the feizures receives the informer's moiety To whom the
of all fines and feizures for breaches of the excife laws in p^-j"" '*
Dublin port, for which he gives a particular receipt; and
the King's moiety is afterwards paid to the colledor, who
gives a receipt for it. And he makes up and paffcs his
accounts quarterly with the commiffioners of the revenue,
who examine it with the book of information of falcs,
which is attefled by the furveyor of the flores and ftorc-
keeper. But in all other ports or diftridts the collectors
receive the whole, and, after dedudling the ncceflary
charges, divide the remainder between the King and in-
former. The King's moiety of the money arifing from fines
or the falcs of fei.zures condemned in the court of Exche-
quer is paid by the chief remembrancer, who fells fuch
condemned goods, into thetreafury; and the informer's
moiety is in like manner paid by him to the informer. But
the modern ufage is for the chief remembrancer to pay the
whole to the commiflioners of the revenue, whodiftribute
it as above-mentioned.

C H A P. XII.

Of the manner of PASSING COLLECTORS

ACCOUNTS.

ALL the branches of the revenue hitherto treated of Coileflors sc-
are accounted for by the colle6tors of the feveral "d"X'eTc-
diflrids in the kingdom in the following manner. turned.

Every collector is to return vveekly and monthly ab-
ftrads, to the commilTioners of the excife and cuftoms, of
his receipts and payments; and at the end of every quar-
ter he is alfo to return, upon oath, a general account of

O 2 the

loo Of the exchequer and

the receipts and payments for that quarter; which quar-
terly accounts are to be compared and examined by the
Accountant general, and the examiner and comptroller of
the collcdors accounts of incident's. And at the end of
the year, to wit between the beginning of Eafcer and the
end of Trinity term, the whole is to be drawn out ; and,
Paired before when thus drawn out, he paffes it firft before the Account-
the Account- gj-jj- nreneral, aOifted by the clerk of the quit rents, where

aiu peneral, , . , , , . ; ^ i .1 . n

and how he IS charged, as to the quit, O'c rents, by the rent roll

ciiirged.as to ^j-j record in the Auditor general's office; and he is to give

quit, &c rents. ^ • ^ i r • 1 r 111

an account of every particular ium received, tor what land
due, and from whom ; the rcfidue makes up the charge-
He alfo gives a particular account of the arrears in the
fame manner, with the reafons why they are not coUeded,

Astocuftoms As to the cuftoms and import cxcife, he is charged with
and import ^\^q quarterly returns of entries made to the commiflloners

of the revenue, figned by the cuftomer, comptroller, and

himfelf.

As to inland As to the inland excife, and wine, 6'^. and ale, G?r. 11-
eiciie, hcen- ^enfes, he is charged with the monthly returns fent to the

Ic3 CiC.

commiffioners of the revenue, figned by the ganger, fur-
veyor, and himfelf,

Astofelzures. As to the feizurcs, his charge is the clerk of the feizures
quarterly accounts, made up and compared by the com-
miffioners of the revenue, and his receipts for the money
arifing from them.

As to health- As to the hearth-money, he is charged with the accounts
nuney. q£ j^|^g ccllcdors of thc hearth-money, made up with the

Aecomptant general, and the vouchers for payment made
to him by fuch colledlors of hearth-money.

The

RE VENUE OF IRELAND. lor

The difcharge of the colledor of the diftrid on all thefe How d!f-
branchci are Exchequer acquittances produced for payment ^^'^'"S^^'
into the treafuryj the arrears returned, wliich go in
charge to him for the enfuing year; the falaries to the
commifTioners and to other under officers; and all fuch
allowance as the commiffioners of the revenue are by their
commiffions empowered to make; as for fuits at law
where there is occafion, and the like.

The account thus flated by the Accountant general is The account
from him returned to the Auditor general with the original ^fturned by

. ° . ■^ the Account-

voucners and other matters relating to it. ant general to

the Auditor

The Auditor general re-examines and abftradls it under whoexa-
eeneral heads and engroffes it on parchment, and brings minesamien-
the colledor to fwear it before the Barons of the Exche-
quer, as is before mentioned.

The account thus engroflcd and fworn is filed of record And files it In
in the Auditor general's office, and the balance on the J|'[^J)ff^(,
foot of the accounts is a charge on the collector in his next
account.

vorn.

C H A P.

102 Of the EXCHEQUER aku

CHAP. XIII.

Of FINES and AMERCIAMENTS, and FORFEITED
RECOGNIZANCESi and their ESTREATS.

Cafual reve- ' i ^ H E cafual revenue confifts of fines and forfeited

nueofwhat J|^ rccognizances, (commonly called the green wax)

com ing. cuftodiam rents, profits of the hanaper, &c. together

with fome other cafualties, as waifs, eftrays, felons and

fugitives goods, <6'c. And as none of thefe are coUedled

by the commiffioners of the revenue or their oflicers, but

are all (except the profits of the hanaper) colleded by

the feveral fhcrifFs of the kingdom, and accounted for by

them, and paid immediately into the treafury, it will

be therefore proper to treat of them diftindly. Befides

the matters relative to thefe cafualties are chiefly tranf-

aded in the court of Exchequer, where there are feveral

rules and orders made concerning them, in no fort relative

to the other branches of the revenue.

Fines or FiNES (anciently called ohlata or offerings) and amer-

ohlatas what ciaments made in the early ages a very confiderablc part of
Madox 273. the Crown revenue. The former were originally offerings

or gifts to the Crown, for grants and confirmations of
Madox 315. liberties and franchifes of fundry kinds; for liberty to hold
Madox 320. ^j. -^^ certain oflices or bailiwicks: by tenants in capUe
Madcx 327. for licenfes to marry, or that they might not be compelled

to marry; for liberties relating to trade or merchandize;

for the King's favour or good will, and that he would

reuiit his anger and difpleafure; for the King's protedion,

aid

REVENUE OF IRELAND. ic-^

a!. I or mediation ; to have fcifin or rcflitution of lands or -Madox 329,

chattels; and that perfons might not be dideifed; to be fj^j^x •"

difcharged out of prifon, and replevied or bailed to the Matiox 34J.

cuftody of lawful men; for acquittals of various crimes, JMaJos 3^4-
even homicide; and for a variety of other matter.

But the nioft remarkable head of this branch of the On law pro-
revenue was the fines paid to the crown for proceedings in feedings.
the King's courts of juflice; as fines to have juflice and Madox 293,
right ; for writs, pleas, trials and judgments ; for expedition ^^adox -08,
pleas, trials, and judgments, or for delay thereof; fines 3"9-
payable out of the debts to be recovered.

Upon confideration of the nature of which feveral fines Formerly
on law proceedings, it feems as if juftice or right was pur- \^'^ oppref-
chafed from the Crown. Againft which milchiefs a Madox 314,
remedy was provided by that claufe of mag?ja charta, r.iiUi
vendetnus, nulli negabimus aui diff'eremus return veUjufiitiam j
which claufe feems to have its efted ; for though fines
for writs and procefs of law in many cafes were always a
part of the Crown revenue, viz. from the time of the
conqueft or foon after ; and were conftantly paid after the
making the great charter, as before, yet they were after-
wards more moderate than they ufed to be before; and
the ad^ual denying of right and the flopping and delaying
of it, which before, upon paying of money or fines, ufed
to be pradifed, were by thofe charters quite taken away,
or by degrees brought into difufe.

So that of this great and indeed monf^rous branch of the -^^^^ reduced'
revenue, arifing from fines or oblatn in this fenfe, all that '" p"^''''^ "^

,,. -r 1/^ r r \- the hanaper

rcmam are the duties ariiing to the Crown tor fcaling and poiUmes.
patents and original writs, now ufually called tlie profits of
the hanaper which are treated of hereafter; and poft

fines

104 Of the EXCHECtUER and

fines, Co called with refpedt to the fines on the original
(or premier) fine, which are paid to the Crown on every
fine levied of land, pro Ikentia concordandi ; which are as
much as the premier fine, and half as much more.

Amercia- The rcvcnue arifing from Amerciaments or mifcricor-

iiun(s or nu- ^y^^, ^^,^„ ancieutlv fo like that which arofe from fines or

Icricordias. ...

Alaaox 305. oblatas, as to be fcarce diftinguifhable from it. But they
were generally fet for mifdemeanors or trefpaffes of dif-
ferent kinds; for difieifins ; for breach of aflize ; for
defaults or non appearances ; falfe judgments ; on hundreds
for m.urder or man llaughters, for not making hue and
cry, ^c.

In civil ac- But the amerciaments mofl necefTary to take notice of

a'ffeered and ^^^fs are thofe which w^ere fet by the court of common pleas

eftrcated. jn civil adions, either on the plaintiff, pro falfo clauiorc,

°' ^^' ■ or on the defendant, for detaining a juft debt, by giving

judgment quod fit in inifcricordia. And thefe judgments were

delivered fo the clerk of afilze, and by him to the coroner

of the county, who, according to the diredion of magna

charta, c. 14. affeered or affeffed the amerciaments, and

afterwards delivered them back to the clerk of the alTizej

and the judges eflreated them into the Exchequer.

Now inco.nfi- But in proccfs of time the coroners in all civil adions
derable. j^^p^ ^^^ certain rule of amerciament, which became fo in-

confiderable a fum as not to be worth the affeering; and

therefore they are now never levied.

Fines in cri- Fines in criminal proceedings (which is the fenfe la

ceedings, i^c. which they are ufually confidered at this day, and not in

that of oblata or offerings) were originally fet by the

King's bench andjuflices iri eyre, as ranfomsfrom imprifon-

mentj

RE VENUE OF IRE LAN D. loj

mcnt ; and are ufually impofed by courts of jnftice as a
commutation of corporal puniHiment for crimes and mif-
demeanors ; or for defaults or contempts of parties in fuits,
jurors, &c. or for neglcd of duty or milbehaviour of
officers of juftice.

All courts of record, where the fines are not granted Edreats of
away by letters patent, tranfmit the eftreats of them to """
the treafurer's remembrancer's office ; and thefe, with the
fines and amerciaments impofed in the Exchequer, were
delivered to the clerk of the pipe formerly, who put
them amongft the nova oblata on the great roll.

Another branch of the cafual revenue arifes from Porfeired re-
FoRFEiTED Recognizances, which are bonds or obliga- cognizances,
tions of record acknowledged to the King, conditioned
ufually for appearance at the court, to profecute felons, &c.
to preferve the peace, &c.

No recognizances were taken to the King by the Recogn'zm-
ancient confervators of the peace, nor by the Iheriffs or "s not taken

. , by coiiler-

conftables ; but, in cafes that were bailable, the flierifF or varors of the
conftable took an obligation in his own name, but not any ^~''"' '^'^'
recognizance to the King. And the fherifF bailed to
a{)pear at his own torn, and the conftable to appear at the
view of the frank-pledge.

But when jaftices of the peace were appointed, they Butbvmdices
ifTucd their warrant to apprehend the offender; and if it «' the peace,
were a bailable offence, they by 3 Hen. VII c. 3. Eng.
bound him by recognizance, cither to appear at the affizes
or quarter feffions, and likewife bound over the evidence
to profecute ^ and, if the offender or profecutor did not
appear, the recognizance v/as forfeited, and the clerk of

Vol. I. P the

io6 Of the exchequer and

the feffions or of the peace refpedively eftreated it into
the Exchequer.

And of for- Alfo recognizanccs taken for the King in his courts of
^^MnJr°^' record, or befoie jufliccs of the peace, are to be eflreated

into the court of Exchequer when forfeited, tliat procefs

may ilTue on them.

No recogni- But there are no recognizances eflreated out of the
tre"?edoutof P^^ty bag into the Exchequer, becaufe fuch recognizances,
chancer}'. being for performing decrees of the court of Ciiancery, are
taken to one of the maflers of the court, and not to the
Crown ; and therefore are fucd there, and nothing is
eflreated. And the flatute ftaple and ftatute merchant
are eftreated into chancery by the flatute, and from
thence execution is to go.

Fines witii re- Fines with regard to their eflreats may be confidered as
gard to their ^£- j^^,^ ^^^^^ jj^g ^^.^ ^j.^ called foreign fines, viz. fuch as

foreign. are impofed by the other fuperior courts of juftice, or by

inferior courts, as the affizes and feffions, S'c

Or tiiofe i.n- The fccoud fort are thofe impofed by the court of
pofed by the £xchequer, in fuits commenced between parties there; as

court or hx- i . . ' .

chequer. alfo on officcrs of juflice, &c. feme of which are in the

picas fide or in the chief remembrancer's fide, as on fherifi's,
coroners, the purfuivant, 6'^. for not returning writs or
procefs, or for not bringing in the bodies of perfons whom
they have returned taken; others are impofed in the
treafurer's remembrancer's fide; as on flieriffs for not ac-
counting, not paying their tots into the treafury, or for not
clearing their feveral accounts when flated ; as alfo for not
returning writs ; and on clerks of the Crown and peace, for
not returning the efireats of the affixes and feffions, &c.

And

RE VENUE OF IRELAND. 107

And if thcfe fines be not refpited or reduced, (or more Hjw
properly difcharged) they are eftreated by the Exchequer,
and the eftreats of them arc made up by the refpedtive
officers. And fuch as are on the pleas fide are to be
deHvered to the clerk of the eftreats or fui-nmonifter,
who is to ilTuc them in procefs to the feveral Iheriff.-.
But thofe in the Chief and fecond remembrancer's offices
are to be delivered to the clerk of the pipe, in order to
be written in charge and ifiued in procefs. And thefc
laft fines are of more confequence than thofe of the
pleas or Chief remembrancer's office, and the parties on
whom they are impofed, generally entitled to much lefs
indulgence; and yet thefe fines are feldom levied, and
little or no money is paid into the treafury for them,
as they are generally reduced (or more properly taken
off") on paying fome fmall fum to the poor box of the
court.

The eftreats from the court of common pleas are Eftreats from
delivered to the Barons ia open court, by the hands of '^^'^■"'"0"
the judges of that court, the laft day of each ifTuable
term. And in thofe eftreats' are not only all fines and
amerciaments in that court, but all poft fines on alienati-
ons and all the outlawries in that court; and thefe eftreats
are by the Barons delivered over to the fecond remem-
brancer and by him fent down to the clerk of the eftreats ;
except the eftreats of the outlawries, which remain ia
the fecond remembrancer'; office.

And the court of King's Bench, having boih a civil Eftreats from
and criminal fide. ou2;ht to deliver eftreats not only of '''« K'''3s

.* ... bench.

fines fet on fherifts and other officers, in the civil fide of '

the court, but alfo of fuch fines as have been fet on perfons '

P .2 for •

loS Of the EXCHEOUER and

for criminal offences. Bift from the acceffion of his late
Majefty Geo. 1. no eftreats were returned on eitlier fide, (it
is faid) for many years; and on both fides they are ftill on
fome years unreturned. And in general eflreats are by no
means returned as regularly and pundually as they ought
to be, nowithftanding the following general rules and
orders which have been made from time to time for the
remedy of this grievance.

Rule igth. Ordered that the clerks of the Crown and peace, and

168^^^^ clerks of the markets, fhall enter their deputations with
the clerks of the eftreats, and in the fecond remembran-
cer's office.

Kule 2d, Whereas it is obferved that the fherifFs, on their

1684. appofals, return many of the clerks of the Crown and

peace to have no iilues to anfwer the fines on them for
not returning their eftreats in time, whereby his Majefty
is m.uch damnified; for prevention thereof, it is ordered,
that the clerk of the rolls do fend a lift of the names of
the clerks of the Crown and peace to the fecond re-
membrancer's office, that purfuivants may iflTue ; and
that their feveral deputies be required to enter their de-
putations in the faid fecond remembrancer's office, that
it may be certainly known againfl: whom to iffue attach-
ments.

Rule zStii, ' Ordered that the feveral clerks of the Crown and peace
1692!"' " f^o enter the-ir patents and deputations in the fummon-
ifters office; and that Mr. Chetwood do give them
notice having undertaken to do it; and that the Chief
remembrancer do certify the names of fuch of the clerks
of the Crown and peace as have entered their patents

with

REVENUE OF IRELAND. 109

with him, or iheir deputations with the fccond remem-
brancer and fummonifter, and a lift of thofe who have
not entered them. ..

Ordered that all the clerks of the Crown and peace Ru'e 30th,
do return their eftreats to the fecond remembrancer, " '
and that he deliver them to the clerk of the eftreats ;
and that after fo returning them the fccond remembran-
cer do forbear further fining; and that, when the clerks
of the Crown and peace move to take oft", the fines im-
pofed before the returning the eftreat to the fecond re-
membrancer they produce a certificate from the fum-
monifter.

The court taking notice that, for fome time paft, the ^"'f, ^^fl'.
leveral eftreats or lines forteited recognizances, cTt'. re-
turned into this court, have been firft lodged in the fum-
monifter's ofiice, whereas regularly the fame ought, by the
ancient method of the Exchequer, to be firft delivered
into the fecond remembrancer's office, and entered there,
and to be tranfmitted by the fecond remembrancer, to
the fummonifter, and procefs to iftTue from thence firft
thereupon, and fo forwards to the other offices; it is
thereupon ordered by the court that, for the future, all
eftreats of fines and forfeitures whatfoever be returned
into the fecond remembrancer's ofiice and entered there,
and from thence transferred to the fummonifter, who is '

to give a receipt for the fame, and to iftTue procefs as
ufual. And it is ordered that the fummonifter do not
receive any eftreats, nor iftTue any procefs thereon, until
the fame are firft tranfmitted to him from the fecond
remembrancer.

Thf.

no Of the EXCHEOUEP. and

Rule, 22d The Lord Chief Baron havin? taken notice of the in-

^ ov^eni er, coH veniencics that are occafioned by the negle£l of the
clerks of the Crown and peace, and alfo of the conimif-
fioners of oyer and terminer, in not returning the feveral
eftreats of fines impofed at the affizes and fcinons in the
feveral counties in this kingdom; it is this day made a
{landing rule of the court that all the commiffioners of
oyer and terminer, and the clerks of the Crown and peace
of the feveral counties of this kingdom, do return the
eftreats of all the fines impofed at the feveral affizes and
feffions into the fecond remembrancer's office, the next
term after the fame are impofed; that is to fay, the fines
of Lent affizes and feffions before the lafl day of Eailer
term follov/ing ; and the fines impofed at the fummcr
affizes and feffions in Michaelmas term following; or in
default thereof the fecond remembrancer is ordered to
move the court the firft day of the following term to have
them fined for their negled.

And in purfuance of this rule it appears that the protho-
iiotary and clerk of the Crown have been fined in the Ex-
chequer for their negled in not returning thefe eftreats.

Power given And by flat. 12 Geo. L c 4. it is made lawful for the
the court to garons of the Exchequer to amerce clerks of affize, clerks

amerce cicrlcs

ofafllze, isc. of the pcace, or other perfons to whom it may belong to
for negieding j^ake rctums of cftreats into the faid court of Exchequer,

to return . . ...

eftreats. for negledin^; or omitting to perform their duty in return-

ing the faid eftreats, and to caufe the faid amerciaments to
be levied by fuch means as other amerciaments fet in the

faid court have been ufed to be done.

And

REVENUE OF IRELAND. . /u

And the court will amend the eftreat of a fine In feme Eilreats
cafes, as was done in the cafe of the King againft John acco"ul?o't"
Henderfon; who beingfined ^30, for a mifdemeanor, by the themiftakeof
juftices of the county of Down, which was afterwards re-
duced by them to ^15, but by miftake of the clerk of the
peace the whole was eftreated, it was ordered by the court
that the procefs be amended according to the juflices order.
4th May, 1678.

A man who lived within the liberty of the archbiHiop of Or when
Canterbury was fined by the judges of oyer and terminer coXoa^„Tn(i
in Southwark for a mifdemeanor in court, which fine was ^y-
eftreatcd ; but no notice was taken in the eftreat of what "" ■*"
place the man was; therefore Sir Conftantine Phipps
moved that the eftreat might be amended by adding the
place where the man lived, that the archbifhop who had
the grant of the fines tarn iategre tenent'ium qnam non iniegre
tenent'mvi infra^ &c. might come before the foreign a ppofer . - .

and claim this fine by virtue of his grant ; and faid that a
man had been indided and fined in EfTex, which fine was
eftreated here, and fuch an amendment made upon appli-
cation ; but to this it was faid, there was an addition in
the indidment which was a guide to the court, being a
record to amend the eftreat by ; but here is a record for
the King, and nothing but an affidavit on the other fide;
and the court refufed to do any thing on the motion. June
26th, 1718, in the Exchequer in England. The King
againft the archbifhop of Canterbury.

So the party has been in feveral cafes admitted to plead Plea to an
or demur to an eftreat. As where a perfon pleaded to «'^f'^^'°f»
the eltreat of a recognizance, that the juftice of the peace
did not take it in the county where he was a juftice; fo

which

If a Of the EXCHEO^UER and

which the Attorney general demurred generally; and the
defendant joined in demurrer. Mich. 1663, in the reve-
nue fide of the Exchequer here. The King againft Mc.
Cleary.

The like. So where Oliver Keating, being fined, as clerk of the

peace of the county of Longford, for not returning efireats
of the fefllons, applied to the court for liberty to plead to
the eftreat, upon afiidavit that another perfon, and not he,
was clerk of the Crown and peace of faid county; and the
court granted it. Michaelmas 1668, in the fame court.
The King againft Oliver Keating.

Demurrer to So whcre the defendant demurred to a fine of ^^500
an eftreat of ^^ him impofcd Iq the court of common pleas 1 and it

a fine, and » -, . i-n/r-j->>

luie for the appearing by amdavit that his Majeuy s Attorney gene-
Attorneyge- j.gj ^^^g attended with a copy of the demurrer, a day was

reral to join ^ ^ - _

indeiimrrer. appointed by the court for the Attorney general to join in
demurrer. Same term> the King againft Henry Nugent.

A plea to an Arthur Ward was fined for not attending as a jury-man
eihfatofa at the general fefllons of the peace held for the city of
t"'Jr£li Dublin at the tholfel of the faid city ; which being eftreated
that the de- into the Exchequer, the faid Arthur Ward pleaded to the
noTwkhrnTiie ^^^cat that hc was an inhabitant of St. Mary's abbey in
jurifdiaion of the county, not within the jurifdidion of the court, and
therefore not bound to attend. To this plea the Attorney
general replied, that the faid Arthur Ward was, at the
time of the faid fine, an inhabitant of Mary's abbey in the
parifh of St. Michan, ward of Oxmantown, and county of
the city of Dublin, and within the jurifdiilion of the
court ; and judgment and execution were afterwards had
againft the defendant for want of a rejoinder. Trin. 26

Car 2. King againft Ward.

Mat hew

RE VEN U E OF IRELAND. , . 113

Mathew Halley, clerk of the p.^ace for the city and Pieaofmarter
county of Londonderry, was fined the 16th of Odober, °neau3^tof»
1674, for not appearing and attending his ollice at the fine im^ofed
felTions of Newtownlimavaddy in the faid county; which
being eftreatcd into the Exchequer, he pleaded a grant by
letters patent of the office of clerk of the peace of the ci;y
and county of Londonderry; alfo a patent to the corpora-
tion of Derry to hold the feffion of the peace there and
not elfcwhere, and that it accordingly had been fo held ;
that three jullices of the peace iffued a precc[)t to the
Iheriffs of the city and county of Londonderry for a felfions
at Derry, and that other juftices had iffued another pre-
cept for a feflions at Newtownlimavaddy, and that he at-
tended at Derry. And upon the Attorney general's exa-
mining the plea and the patents; and it appearing to liuii
therefrom, and from the eftreats of the other juftices, and
affidavit of the clerk of the peace, that the feveral fads in
the plea as fet forth therein were true, he caufed a noli
profcqui lobe entered on the record. Trin. 27 Car. 2. Tl:s
King V. Mathew Halley.

So, in the fame year and term, the fherifFs of the city and
county of Londonderry were in like manner fined by the
fame juftices for not attending them as aforefaid, and like
proceedings had.

And in the fame term and year feveral fines to tfie
amount of ^2220 having been impofed on the fherifts of
the county of Londonderry, and others, at the felfion of - .
the peace held at Nevv'townlimavaddy in the faid county,
it was ordered by the court that the eftreats of the faid
lines fhould be ilaid from the file tjU further order ; and

Vol. I- O on ■

iH Of the EXCHEQ^UER and '

on the 9th day of December following, on motion of his
Majefty's Attorney general, they were ordered to be filed.

And on the 14th day of February, 1674, it was ordered
that the faid fines fhould not ilTue in procefs until the
fecond day of the then next Eafter term, by which time
the defendants were to plead thereto.

A like plea John Euflace and Maurice Euftacc, clerks of the

to an eftreat r \ r^ > r^ n \

of a fine pcace ot the Ojieen s County, were fined by two of the
inipofed at a iyf^jces of the peace for the faid county, in a confidera-

fellion, 11/- r • 1

ble uim, for not attending a general feifions of the peace
held in and for the faid county, on the loih day of
January 1675, to do their office ; which being eftreated
into the Exchequer, the faid John and Maurice pleaded
to the faid eftreat, that they on that day attended the
feffions held before other juftices; whereupon the like
proceedings were had as in the former cafe Trin. 1675,
the King againft John and Maurice Eufiace.

So, in Hillary term in the fame year, John Sandes high
fheriff of the faid county, was in like manner fined by the
faid two juftices for not attending them ; and the like pro-
ceedings had.

Plea to an Thomas Rochc having been bound in a recognizance in

eftreat of a , ^^ .,,,.-.., ,

foT'eited re- the King s bcnch m Michaelmas term, 1754, to appear in
cognizance the fame term, and profecute Peter Hamilton in the faid

taken m ri- i i/v j^^j

K. B. court lor divers charges and oitences, and not to depart

the court without licenfe; and having made default, in
not appearing purfuant to his faid recognizance ; and the
fame having been therefore eflreated into the Exchequer;
the defendant made fpecial application to the court for
liberty to plead to the recognizance, and to the eftreat

and

REVENUE OF IRELAND. ^ 115

and procefs grounded thereon, and tliat the faid procefs
might be ftaid; which motion came on in Hillary term
1755. And ahhough the queftion then was whether
the defendant had a right t6 plead, and not whether tlie
plea he fliould plead was maintainable or not, yet the
latter was firft entered into: and it was urged on behalf
of the defendant, that the recognizance had not been for-
feited, for that the defendant had appeared purfuant
thereto in the faid court of King's bench in Michael-
mas term 1754, and was then and there ready, day after
day, to profecute the faid Peter Hamilton for the faid
charges and offences, but was not during the whole term
called upon for that purpofe; and that the recognizance
dropped for want of being continued ; and that the court
could not continue the recognizance againfl the confent
of the bail, nor extend the time in the condition; that
the fubjed has a right to plead to fines and amercia-
ments, and by flat. 5 Rich. II. Eng. to any debt due to
the crown; (by flat. 33 Hen. VIII. Eng. he may plead
an equitable plea,) that the recognizance was not eftreated
truly or fully enough ; that it was imperfed, in not fay-
ing when default was made; that fuch pica would not
be an averment againft the record, for tliat the efireat is
not a record; that eftreats and procefs have been both
{laid and amended ; and that a Jclre faciaf fliould have
firlt iffued, to fliow caufe why execution fliouid not
iffue, and it was compared to the cafe of fines in fenef-
chals courts; that there is no necelTity of fliowing to the
court what is intended to be pleaded ; for when the plea
comes in, if it be frivolous, it may be fet afidc, or de-
murred to; if not fo, it may be replied to ; and Hard.
409, 471. Sav, 53. 2 Leon. 55. i Ld. Raym. 243 Lane
55. 4 Co. 71. Comb. 385, Maddox 367. 370, and the
cafes before mentioned were cited.

Q, 2 On

ii6 Of the exchequer

AND

On tlie fide of the Crown it was argued that the appli-
cation was unprecedented; that none of the cafes quoted
came up to the prefent one; for they all were either
I ft, where there was a defeat of jurifdidiion in the court
below; or 2d, where fome matter of excufe in pais was
to be pleaded which was not an averment againft the
record ; or 3d, cafes of fines impofed, which ftand upon
other principles.

I ft. The cafe of M'Cleary, in 1663, was a plea to the
eftreat that the juftice of the peace who took the recog-
nizance did not take it in the county where he was
juftice ; that this turned on its being no recognizance for
want of jurifdidion, and did not contradid the judges
certificate. The like of the cafe of the King againft
Ward, 26 Car. II. a fine impofed at the fefilons of the
city of Dublin on an inhabitant of St. Mary's Abbey,
which was alleged not to be within the jurifdidion; and
the cafe in Hard. 471. was of a fine in a court leet for
breach of a by law.

That in the prefent cafe there was not any queftion of
the jurifdidion ; the court eftreating, though called by the
other fide the court below, being the fuprcme criminal
court of the kingdom; and that though this was men-
tioned to be like fines of fenefchals courts, and the
counfel for the defendant were for treating it with the
fame refped only, yet the cafes were widely different ;
the prefumption being in favour of fuperior courts; other-
wife of inferior courts; and therefore it muft be taken
that the Kings bench had power to make the eftreat, and
have done rightly ; and that their proceedings cannot be
reverfed by any court in this kingdom.

adiy,

REVENUE OF IRELAND. 117

2dly, That Savil 53. was a plea of a matter « pnis^
which was an excufe, and did not contradi^fl or aver againil
the record ; and fo were all the precedents out of this
court. That what was here defired was exprefsly aa
averment againft the record; which, though it may be as
to inferior courts, cannot as to fuperior. Thus, to a pre-
fentment delivered in a fefTion and received, no averment
lies that it was not afTented to by 12 •, but it is otherwifc
of the prefcntment of a court leet ; for the party diflrained
may aver that it was not prefented by i 2. i Hawk. 130.
2d. ditto 162. Lib. affize 38. 21. Bro. abr. tit. record,
pi. 45. a record of outlawry of divers perfons was certified
into the Exchequer, among whom one was certified who
was really not outlawed; and, on his goods being taken
in procefs, he came, and faid that he was not outlawed ^
and parcel of the record came by writ of Chancery out of
the court of King's bench into the Exchequer ; and Green,
one of the juftices of the King's bench, faid he was not
outlawed, but that it was a mifprifion of the clerk.
Shipwith (who was then chief Baron) faid " although all
the juftices fhould record the reverfal they fhall not be
believed, when we have the record that he is outlawed."
4 Co. 71. Hyne's cafe, one of the refolutions is that there
can be no averment againft the record, though any miy
be taken which ftands with it; for the record fhall not be
tried by fats.

That the efireat, though perhaps not a record to- all
purpofes as in cafe of fines, for as to them it is only a
minute of the judgment. Lane 55, (as where on a con-
viclion of recufancy, prout pntet per eflreat was pleaded in
abatement, it was held ill, i L, Raymond 243.) yet, as to
others, it is a record for the revenue ; it is a record of the

default

ii8 Of the EXCHEdUER and

default below, the only record of it. That 4. Co, 71. fays
nothing of an eftreat. The fad of appearing or not can
be no other way tried than by the record ; nor can any
fcire facias lie on the recognizance for this forfeiture even
below; fo that the council for the defendant muft raif-
take in faying they could Have pleaded to. a /ci/vy^c/,^/
below. That this cafe of non appearance ftands on
another footing than other forfeitures, as it is a fad im-
mediately within the knowledge of the court, and there-
fore requires no further information; confequently no
fcire facias neceffary, as where the forfeiture is occafioned
by an ad not within their immediate knowledge; and that
the fame holds where an excufe is to be pleaded. So if the
recognizance be for appearance, and in the mean time to
be of good behaviour, this forfeiture muft appear on fcire
facias^ or by conviction on an indictment, before it can
be eftreated. So where colUteral matter of excufe is
pleaded, as death of principal, Savil 53. or his being
forceably taken away, Hunt's cafe Comb. 385. but that
thefe are not like the prefent cafe, for they all are con-
fident with the record in admitting the non-appearance
and excufing it.

3d^y, That the cafes of fines impofed are not applica-
ble, for the record is not contradidied by tiie plea, which
admits the impofition of the fine though it difputes the
caufe or authority of impofing it.

That the application was therefore prifr.a; impreffohh,
and its never having been made is an unanfwerable reafon
againft making it now. That of necellity credit mult be
given to the relation of courts of their own ads ; it is
the only proper proof and there never was an inftance of
3 jury's trying; it. That many judgments have been given

REVENUE OF IRELAND. ' -in

by default, and many writs of error brouglit on them,
and fometunes errors in fa6t afTu^ned ; but it never was
affigned for error that defendant did not make default,
nor can it be afligned; for how can it be tried but by the
record ? and that has fet it out to be fo ; fo that a certiorari
would fignify nothing; but that there is a diflindtion
as to inferior courts. That Beaumont's cafe, 2 Leon 55.
was thus; Note, it was holden by all the barons of the
Exchequer, that a duty, which is not naturally a debt but
by circumflances only, as debt upon a bond for per-
formance of covenants or to fave harmlefs, may be
affigned over to the Queen for a debt ; but in fuch cafe
a prefent extent fhall not iffuc, but a.fcire facias fhall iffue
forth, to know if the party hath any thing to plead againft
fuch affignment. But that was not like the prefent cafe;
for what averment is there in it againft a record ? the party
before affignment would have had a right to plead ; for
the plaintiff muft have fued and declared i but that no
fuit could have been on this eftreat below. That this
diftindion of pleas was confiftent, and would rule and
account for all the cafes.

That an application to the commiffioners of reducements
is the ufual method to mitigate both fines and eftreatcd
recognizances; but they never do it, till the parties ftand
a trial ; which was the true rcafon of this extraordinary
application.

As to the objection that the recognizance was not
eftreatcd truly or fully enough as it does not alledge when
the default was, it appears that the condition was to
appear in Michaelmas term, when it was refpitcd to
Hillary term, and the default was then ; and as to what
was faid of its having dropped for want of being continued,

the

120 Of the EXCHEO^UER and

the rule fliowed the fad to be otherwife : that if the party
be not difcharged the recognizance continues of courfe,
the condition being not to depart without Hcenfe. Farrefly
97. Owen and others of the city of Coventry were
bound by recognizance, and appeared for two terms,
and no profeculion being againft them, it was moved
to difcharge their recognizance, or difpenfe with their
appearance; but the court faid they could not do it,
and that all they could do was to refpite their recog-
nizance continued for more than a term. Regina verfus
Redpath. Fortefcue 358. Ca. law and equity, 152. And
that as to the objedion that the court could not continue
the recognizance againft the confent of bail, that is true,
if bail deliver the principal in court and defire to be
difcharged, which was not this cafe; elfe the court may
continue them. That polTibly the defendant might have
applied for a pardon, and that therefore, fince fome things
may be pleaded and others cannot, a previous application
for leave to plead and ftop the procefs becomes neceflary ;
and it muft on fuch application be fhown what plea is
intended, as on leave to plead double matter; but that the
plea mentioned by the counfel for the defendant being a
dired averment againft the record ought not to be received.

That as to what was infifted on, that it need not be
fliown to the court what is intended to be pleaded; for
that when the plea comes in, if frivolous, it may be fet
afide or demurred to ; if not, it may be replied to; in
anfwer thereto, the application for leave proves the
granting it difcretionary, and the flopping the procefs is
confclTcdly Co, and therefore the difcretion of the court
inuft be determined by the eonfideratioa whether the
party be entitled to relief; and this nccefTariiy obliges
him to inforiT) the court what his exculo or cafe is, or, in

other

REVENUE OF IRELAND. '^2i

other words, what pica he intends to put in. If the
plea, being true, will he a good one, he ought to be ad-
mitted to plead; but if the plea oflered be fuch as by
law he cannot be admitted to prove, (which was the pre-
fcnt cafe) or, being true, is no foundation or caufe to
relieve, the court in either of thefe cafes ought not to
receive the plea or ftop the procefs ; and that even
fuppofing fuch fliam plea fliould be admitted, it is not
a confequence that the procefs fliould be flopped.

That if this be a matter of favour the party fhould
be in court to afk it. Where parties are convided the
court never TufFers motions in arreft of judgment or for
new trial but in the prifoner's prefence, in order that
if the motion goes againft him the court may have him
in their power.

Upon the whole, the court were of opinion that the
plea ought to be laid before the court; which was ac-
cordingly done, and ferved on the folicitor for the Crown ;
to whereupon, and on hearing counfel on both fides, and it
being admitted that pleas in fuch cafes had been received,
the court were of opinion it was reafonable in this cafe,
and accordingly ordered it to be received, and that all
things fhould ftop till further order.

The plea was, that the defendant had appeared in the
faid court of King's bench purfuant to the condition of
his faid recognizance, and was then and there ready to
profecute the faid Peter Hamilton as he was alfo bound
to do. It was then confidered whether the plea was to
be replied or demurred to ; and upon confulting Sir
Robert Henley then Attorney general of England there-
on, he was of opinion that the plea was bad and fliould

Vol, I. R be

122 Of the EXCHEQ^UER and

be demurred to; that it tended to falfify the record ot
(which is more abfurd) to join ilTue upon a matter in
law to be tried by the country ; for that it Teemed to
be intended to try the effedl of the recognizance by a
jury. That if the eftreat was irregular it fliould have
been fet right by an application to the court; but that
it feemed to be regular, and upon the whole of the cafe
the recognizance to be forfeited.

Accordingly a general demurrer was afterwards filed,
and the plea with leave of the court w^as afterwards
amended; but the defendant having confented to judg-
ment, and applied for a nolH projequi, and the Attorney
general here being made acquainted therewith, and con-
fenting to the procefs being flayed, the fame was flayed;
and in Trinity term 1770, an order was conceived on
a motion made by the Attorney general for the defend-
ants, on the warrant of the Lord Lieutenant that the
fame fliould be received, and that fatisfadion fliouId be
entered on the record of the judgment againft the de-
fendant and his bail, and that tlieir recognizances fhould
be difcharged purfuant to the faid order. The King againft
E.oche.

May be re- But all thefe fines, h'c as well foreign, as thofe im-

beforeor " pofcd by the Exchequer in fuits commenced in either

after they are fide of the court between party and party as aforefaid,

e rcatc . ^^^^ j^^ reduced as well before as after they are eflreated.

Heducements But if the foregoing fines cannot be reduced by the

cnerrof"re- court of Exchequer, as the court of Exchequer, they

dncements. may be reduced by the commilTioners of reducement,

who are tlie Lord High Treafurer, Chancellor and

Barons of the Exchequer, in prefence of one of the

King's

RE VENUE OF IRELAND. m

King's council, and are appointed by commifHon under
the great feal ; and upon a petition to them, they at their
difcretion reduce the faid fines, generally to a very fmall
fum, often to fix pence; which being paid into the *
treafury, and the feveral ofiicers being fatisfied their fees,
the party is no further troubled or moleftcd *.

And the fines impofed by the court of Exchequer are J''","J'^P°JJ."^
entirely under their own power ; and are either refpited quer, how
or reduced (more properly difcharged) on confents from f^^^^^^^-
the attornics concerned, and upon motion thereon. But
if they are reduced (or rather difcharged) it is upon pay-
ing fome acknowledgment into the poor box of the
court J which was originally intended for the ufe of the
poor, but afterwards came to be equally divided among
the Barons, except fuch part as they thought proper to
give among the poor. And originally the court ufed to
barter with the attornies for they fums the fliould pay on
difcharging thefe fines; which feldom exceeded a piftole,
or at moft two or three, be the fum to which fuch fine
amounted ever fo great. But in the year 171 6, the
court thinking it below their dignity thus to barter with
the attornies for the poor box money, a rule or declara-
tion was made (as it is before faid, tho' no fuch rule is to
be found in the fecond remembrancer's office,) that none
of thefe fines fhould be reduced for the future unlefs

* In the cafe of the King againft Thomas, Eafter term 1752, the Chief Baron
faid that where a fine is properly impofed, but there are fufficient rerifons for
reducing ir, this muft be clone by petirion to the comiiiinioners of reducements ;
but that where there is a millake in the eftreating of any fum either by fine or
recognizance, the court, as the couvt of Exchequer, may upon motion and
affidavit of the fa£ls, and witliTut any petition, order it to be difcharged ; and
this Older is to be entered on the roll.

R 2 fixpcncc

124 ^F "THE EXCHEO^UER anxs

fixpence per pound were paid to the poor box for the
firft hundred pounds, and threepence per pound for every
other hundred pounds, of fuch fines. But in a commit-
tee of the Houfe of Commons of this kingdom, on the
6th day of November 1723, it was refolved that this
rule was obtained from the court of Exchequer by fur-
prife and was a grievance to the fubjed; fince which
time the poor box money on fuch reducement is paid
much in the fame manner as it was originally and before
the faid rule of court was ma<le.

No part of But no part of thefe fines is ever paid into the trea-

into"he"trea- ^"""y) ^xccpt they are iffiied in procefs and levied by

fury, uniefs the fiicrifts, which (as is faid before) very feldom

Sheriff. ^ ' ^ happens ; and even in this cafe, the clerk of the pipe

feldom debets them, but lets them remain a continued

charge on the fheriffs. But the court of Exchequer

may reduce or difcharge them, even after they are

eftreated by them, upon confent of attorney and upon

motion thereon, or for fuch other reafon as they fhall

think meet.

Often icept on But thefe laft mentioned fines are often kept on foot
nagemenT*' ^°'" Y^^t'Si by the management of attornies in procuring
confents for refpites; which refpites are often kept by the
attornies, and revived from time to time, as occafion re-
quires; and, it is feared, have been fometimes fiditious.
Thefe improper proceedings not only take up much of the
time of the court molt unnecefTarily, but are alfo pro-
dudive of great mifchief and inconvenience to the pub-
lick by the delay and failure of juftice, which muft of
courfc be the confcquence. Befides they often have
been very prejudicial to high fheriffs, who are generally

flrangers

REVENUE OF IRELAND. 125

Grangers to thefe refpites until the fecurities for their
fub-lherifts, by management between the fub-(heriffs and
the attornies of the courts, become infufficient ; therefore
when thefe fines amount to forty pounds, or fome certain
fum, they fhould never be refpited further than the next
fitting of the court, and fhould then be taken off or abfo-
lutely efireated.

Ordered by the lord chief Baron and the reft of the Rule 21 Nor.
Barons, that all and every perfon and perfons that (hail ' "■*'
hereafter obtain any rule cither for refpite or difcharge,
fhall take out their orders the fame term, or at the fartheft
before the laft of the eight days after every term, and
enter the fame with the officers where the faid debts are
in charge; otherwife no orders (hall be drawn thereon ;
except upon further motion the court fliall give order for
the fame.

Ordered that all parties do take out their orders of re- Rule 8 Dec.
diicemcnt, and pay in their money in fix weeks, or lofe '^^°-
the benefit thereof.

Ordered that in all orders of difcharge, or orders of Rule 17 Dec
refpite, there be inferted a claufe, that the faid orders be *'
entered with his Majefty's commiffioners of the revenue,
without paying any fee for the fame, or they to give out
any copy thereof to the prejudice of the treafurer's
remembrancer's office.

Ordered that all perfons who fhall obtain any order for Rule 5 Mar.
refpite, reducement, or difcharge of any charges which ^^^^'
have iffued in procefs againlt them be obliged to profecute '
and pay fuch reducements the fame term fuch rules are
obtained, or within eight days after; and that fuch rules

•126 Of the EXCHE0,UER and

as are obtained after term be profecuted as aforefaid by
the lall: day of the term following, or to have no benefit
of the faid rule ; whereof all officers and perfons concerned
are to take notice.

Rule iS Nov. Ordered by the court that for the future no fines
'''^^" impofed on any fherifts for not returning writs direded

to them fhall be reduced, without producing an affidavit
affigning the caufe wherefore they delayed returning the
fame ; and this to be a ftanding rule on every fide of the
court.

• Rule 24 July Ordered that all confents and afiidavits for the refpiting
'''7^* of fines impofed by this court upon fheriffs, officers, and

minifiers of the court, and others, for their negleds and
defaults, fliall be filed in the fecond remembrancer's office
on or before the day but one next preceding the firfi re-
venue day after every ifiTuable term.

This branch of the caTual revenue is of much more
confequence to the publick than it is generally underftood
to be ; and if more attention was, than is at prefent, given
to the management of it in its feveral ftages, by thofe
who are concerned therein, it would, befides the increafe
of this branch of the cafual revenue, much contribute to
-promote that due execution of the laws which is fo much
Vk'anted in this kingdom, and to the preventing the many
riots, bloodfheds, and murders, for which it is at prefent
noted ; but as in many other inftances it happens that the
wifeft regulations have been fruflrated and rendered nuga-
tory by the neglecfl of fome fubordinate fpring, which in
the grand machine feemed fcarcely worth attending to,
fo it is in regard to thefe fines and recognizances j for it
too often happens, from want of due attention to the

latter,

RE VENUE OF IRELAND. 127

latter, that neither the addition or places of abode of the
parties who are bound to profecute offenders, are inferted
therein ; or that if they are, they are omitted in the eflreats j
or that perfons of no property, credit, or repute, and
often perfons under fiditious names are taken as bail for
the mofl atrocious offenders ; fo that procefs is ifTued
againft them, at great expenfe to the Crown, to no pur-
pofe, and the publick juftice of the kingdom, in this
mofl efTential branch of it, either abfolutely defeated or
greatly obflruded.

Now the prevention of this mifchief is much in the
power, and indeed is a part of the duty of the juflices of
the peace, by being careful to afcertain the profecutors of
offenders brought before them, by their additions and
places of abode, and binding them in a fufiicient fum to
appear and profecute ; and by taking due care not to
accept any perfons as bail without full knowledge of their
credit and fufficiency. And it is alfo to be wifhed that \

the fame caution and precifion were ufed, whenever a -
perfon is fined for an offence by a court of juflice.

And for the enforcing of this a late rule has been
made, viz.

Ordered, upon motion of Mr. Attorney general, that Rule 2 June
the feveral clerks of the Crown and peace of the kingdom, '772'
do for the future infert in their eftreats the additions and
places of abode of the feveral perfons mentioned therein,
who have either been fined or have forfeited recog-
nizances. And that when fuch additions or places of
abode have not been mentioned in the recognizances
Vv'hich have been taken by the juflices of the peace,
they do fo mention it in their returns, with the names of

the

128 Of THE EXCHEQUER and

the juftices who took the recognizances. And that on all
fines hereafter to be impofed in any of his Majefty's
courts of record inDubhn or elfewhere, commiffions of
oyer and terminer, as alfo at the affizes and feffions, and
other courts where fines or amerciaments are ufuallylaid or
impofed, the feveral clerks of the Crown and peace, or
other proper ofiicers, do immediately enter down the
additions and places of abode of fuch perfon or perfons fo
fined, and return the fame in their eftreats ; and that the
Solicitor for the cafual revenue do caufe this order
to be ferved on the feveral clerks of the Crown and peace
of the kingdom or their deputies.

CHAP. XIV.

Of the process which .ISSUES to the SE-
VERAL SHERIFFS CALLED the process
OF GREEN WAX.

THE metliodoT ifTuing this-procefs out of the fum-
monifter's ofiice, the pipe office, and treafurer's re-
membrancer's office, all which are ufually called the green
wax procefs, is as follows, viz.

Summonif- The clcrk of the efircats and fummonifter ifTucs in pro-

ters procefs. ^cfs twice every year, viz. in Trinity and Hillary vaca-
tions, all fines and amerciaments, forfeited recognizances,
'(s'c. which are eflreated and returned into the ofiice from
the courts of King's bench and Common pleas, and from
the feveral clerks of the Crown' and peace, which firft pro-
cefs (fometimcs particularly called the green wax procefs)
is.againft the goods only, and is returned by the fherifFs

yearly,

REVENUE OP IRELAND. 129

yearly, when they come on their accounts ; and, after they
have compared with the fummonifter, they bring them to
the tranfcriptor and foreign appofer, who thereon appofes
the flierifFs in court on their accounts.

And the foreign appofer makes out a tranfcript in parch- Procefsofthe
ment of all the fums for which the flieriffs do not * tot, ^'^'^'
which are called [] nils^ which he fends down to the clerk
of the pipe, and fends a tranfcript or copy thereof to the
comptroller of the pipe, who, in the vacation of the ifTuable
term after the appofal of the fheriff, fends them in procefs
under the feal of the Exchequer to the fcveral flierifls ;
which procefs is called the § fummons of the pipe, and is
againft body, goods, and lands ; and upon the flieriffs
accounts he appofes the flieriff in court thereon.

And fuch fums as the flierifFs are not thereon charged Second pro-
with, which are called nils, as aforefaid, if they are not ^^^'"^"fthe
reduced or difcharged by order, the clerk of the pipe
tranfcribes out of the great roll into what is called a
paper book and fends them to the comptroller of the pipe,

* Tol, J. e. Tolum in maniius. |] Ni!s, Or ni/jjls : i. e. nihil in tnanihtis.

§ Lord Chief Baron Gilbert, in his Treatife of the Exchequer, page 133, fays
that the procefs of the pipe is certainly an unnecefTary procefs, and fpends a great
tieal of time to no purpofc ; fince thefe fums have been already in cliaige by the firll
procefs, and coming out of that o&ce nihiU'd, that would have been fufticient au-
thority for the clerk of the pipe to tranfniit them in Jcbedala fifite ; for may^na charta
is fatisfied, fince it appears on the faid 5rft procefs that they had no goods or chat-
tels; and therefore to iffue the fummons of the pipe is unneceflary. But however
that may be the cafe in England, it fcems not to hold here; for tlie procefs of the
pipe there is againft goods and chattels only, and in the nature of a fid i facias ;
whereas in this kingdom it is agaiafl goods, chattels, body, and lands: fo that in
faift it is the fubfequent procefs, viz. the fecond remembrancer's, that feeius unne-
celTary; at leaft where the debtor himfelf is living.

Vol. I. S who,

I30 Of the EXCHEO^UER and

who, in the Trinity vacation next following, again iffues
them in in § procefs to the (herifK

Second re- ^ And what are JtU'd in this procefs the clerk of the pipe
pioceis. ^^^'^ makes a fcheduie of, which is called the fchedule of

the pipe, and fends it once a year to the treafurer's re-
membrancer, who, every Trinity vacation, iffues the fame
in procefs, which is called the ;j; treafurer's remembrancer's
procefs, and is againft body, goods, lands, heirs, executors>
and adminiftrators. And what fums the fheriff tots for
upon this procefs are by the fccond remembrancer certified
to the Auditor general, who draws a tranfcript thereof,
which is called the fheriff's * foreign account, and fends
it to the pipe for the purpofc of making out the debcts.

Which u fed And what was not totted for by the fheriff in this laft

to^conti- procefs ufed to be renewed and continued to be iffued in
procefs by the treafurer's remembrancer until the debts

§ This fecond procefs of the pipe feems to be a mod unnecefTary, fuperfluous
procefs, and is diredlly in oppofition to the rules of 25th November, 1685, and of
28th November, J 709.

:J This is alfo called the long writ or prerogative writ, and is not tfTued till a
nihil is returned upon the funimons of the pipe ; which was fettled to be a part of
the liberty of the fubjeft by magna charm c. 8. nos iiero 'vel balli'vi nojiri ron feifie-
mu! terrnm ali^iinm fef reddilum pro debila aliijuo, quanidiu catalln debiloris pra-
fentia fuficiunt ad dehitum redJinduni, e! debitor if/e paratus Jit inde Jalisfacere.
Gilb. Treat, of lixch. izj. And yet as the rtieriff is bound to hold an inquifition on
this writ, whether the debtor had any goods and chattels, before he extend the
lands, or take the bodv of the debtor, it fliouid feeni as if this writ might be ufed in
the firft inflance without any violation of magna charta; aijd thereby the perfons
againft whom thefe procefs ifTue prevented from making fraudulent fales or remov-
ing themfelves and their goods into other counties.

• So called becaufe it Is made up from matters not in the pipe, fuch as the
chief remembrancer's conftat of 15 (h. for fines for profersy the foreign appofei's
tQnJIal, and the IherifF's certificate of waifs and eftiays, i^c.

were

nU'

REVENUE OF IRELAND. 131

were paid or difcharged by pardon or by reducement,
(which may be at any time before the money is adually
paid into the treafury;) or until he was otherwife diretlcd
by the court. But this having been attended wiih great
expciife to the crown, a rule was made the 28th of Novem-
ber, 1709. (which fee hereafter) that this procefs (hould
iiTue but once unlefs by particular order.

And note that all thefe procefs and tranfcripts are ifTued Thefe fev<?r,d
by the refpedive officers ex officio, without any fee or fees P^o"*"'. ■''"'■■'^
bemg ever paid by the Crown to any of them for making
out or ifTuing the fame, other than the ancient fees due to
them on their patents or the eftablifliment, and allowed
by the Crown ; to wit, to the clerk of the pipe 5 5I. annu-
ally, to the comptroller of the pipe 7I. to the fecond re-
membrancer 7I. 15s. 6d. and to the foreign appofer 15I.

Hence it plainly appears that upon the lirft procefs of SheriiFcanr^ot
the green wax the flieriff muft either tot or 7;;7 according c"a°"'''^r

"^ . o nrlt procels

as the cafe is and cannot § o'w; for the whole account muft or on the re-
appear upon the pipe roll that the clerk of the pipe may brancer's'pr'o-
iffue dcbets for the payment of the fums fo totted for into "i*.
the treafury ; unlefs they be before difcharged by order of
the Exchequer. Befides, many of the fums in this pro-
cefs being fmall and paid upon the firft demand, they
were part of an annual charge in the fame manner as the
other annual revenue of the King was. Nor can he o'/ii
on the fecond remembrancer's procefs as the procefs ends
there ; and as all that is poffiblc has been done to get them
in by holding an inquiry upon the prerogative writ. But
he may o'/ii in the comptroller of the pipe's procefs as this
is a tranfcript or duplicate of the pipe procefs.

§ 0'«», i. c. Oniittur nifi hahiat fufflcitntem extntrationem.

S 2 And

132 Of the exchequer ani.

Sums o'md And the fums fo o'ni'd for therein are continued in

irchar^e"^ charge againft the fherift' until he clears his accounts;
againft the which if he negled^s to do, fines are impofed on him in
manner as is hereafter mentioned. But a tot in the fecond
remembrancer's procefs, as well as in "the fummonifter's
procefs, for any fine that is reducible, is confidered as an
o'?/z.

Rule 2-tii Ordered for the future that none of the officers of this

\t^-'^^^'^^' court do ifiue procefs but once ; and after that draw them
down to tlie fecond remembrancer, to the end the preroga-
tive writ may iffue where the flieriffs on their appofal re-
turn neither body, goods, or lands.

Rule 22d Memorandum, it is this day ordered that the procefs to

^f!^T^^^'' ^^^ ilTued for the King be made returnable the third return
of Trinity term ; the court confidering the inconveniency
which attended the refpedive flieriffs returning a Tarde -^
and to prevent their having any pretence that the procefs
came late to their hands.

Rule 2',ih The court this day taking notice that the feveral flieriffs

February, of this kingdom do from time to time make very ill and
^^" infufficicnt returns on the procefs of the pipe, do hereby

order that every flierifl' of this kingdom fliall for the fu-
ture call a jury for their better information on their faid
procefs of the pipe; and that the comptroller of the pipe
do for the future infert a memorandum at the bottom of
their procefs, requiring each fheriff of the kingdom to be
informed as aforefaid.

R.iie 28th Mr. Solicitor general on behalf of her Majefly informs

Noveiiiber, x\\t court, that the procefs of green wax iffuing firfl againft

the

7.-9.

REVENUE OF IRELAND. 133

the goods from the fummoniftcr's office, and on the «///
returned by the refpe6tive fheriffs on that procefs, the fe-
veral fums charged in that procefs and fo nill'J, are by
the fiimmoniftcr transferred to the pipe, and from the pipe
are iffiied in procefs againfl body, goods, and lands; and
all the refpeclive charges which on that procefs are hill'd
by the refpedive fheriffs on their accounts are therein
drawn down to the fecond remembrancer's office, and that , '',

thereon the fecond remembrancer iffues forth procefs
againft bodies, goods, lands, heirs, executors and admi-
niftrators of the refpedtive perfons, for the rcfpedive
charges fo drawn down from the pipe office to the fecond
remembrancer's office; from whence the procefs iffues for
feveral years, though the rcfpedive fheriffs, botli by the
inquifition held and returned on that procefs and likewifc
on their account, on their oaths, do return that there are
not fuch perfons, goods, lands, heirs, executors or admi-
niftrators to be found in their refpedlive bailiwicks; and
that procefs continuing to iffue becomes very voluminous
and chargeable to her Majefly whereas really her Majefty
derives no advantage thereby; and therefore on behalf of
her Majefty prays that for the future procefs fhall not
iffue more than once out of any office againft goods, bodies,
lands, heirs, executors or adminiftrators of any of the
perfons charged in the faid refpedive procefs ; and ihat on
the return of the refpedive fheriffs on the procefs out of
the fecond remembrancer's office, an cxannual roll may
be made up to lie by, and not be iffued in procefs, but by
particular order of the court, againfl any of the perfons,
their heirs, executors or adminiffrators ; and that commif-
fions do iffue, when the court fnall think fit, to commif-
fioners to be appointed by the court on faid cxannual roll,

134 Of THE EXCHEQ,UER and

to inquire and find out what may be had or levied thereon;
court ordered accordingly *.

Rule 14th ^11 f]jeriffs fliall hold inquiries on the fecond remem-

brancer s proccis ui every barony in their relpective coun-
ties at their peril.

All procem-s -p|^g fevcral procefTes that iffue for all fines efireated,

lor lines ei- , « . '

treated to be both foreign fines and fines impofed by the court of Ex-
deiivered to chequer, are to be delivered to the purfuivant, who is to

the purluivant p. ^ . , ' .

and by iiim to deliver them to the feveral flierifiis of the kingdom.

tlie (herifFs.

And the time and manner of delivering thefe procefTes
we find fettled by the following rule:

Rule 4th The court being informed by Mr. Attorney General

February, f r» r i 11 • 1 i- • i /- 1

1709, rorlter or the great delays m delivering the feveral pro-

cefTes of green wax ifTuing out of the court to the feve-
ral flierifTs of this kingdom, which is of great cofl and
prejudice to her Majefty; the faid flierifTs not having
fufficient time to execute the fame; It is ordered, that
all fuch procefTes be delivered to the purfuivant, in three
weeks after the end of every ifTuable term, by the feveral
ofHcers of this court ifTuing the fame; and that the
purfuivant do deliver them to the feveral flicrifTs of this
kingdom in three weeks after the delivery of them to
him.

Notwithftanding the above rule, yet where a flieriff ncglefls to account, in
_rder that procefs may not be wanting in the feveral dcpnrtaienls feveral names
and fums are taken by the fecond remembrancer out of the paper book for
the year before, for the comptroller of the pipe's procefs, and tuo of the roll
before the paper book which is called by fome tlic eiannual toll for the fecojid
reinembrancei's oftjce.

And

REVENUE OF IRELAND.

135

And thefe fines, (ic. uncolletfted are, as has been before Fines uncoi-

faid, continued in the areat roll, and ifTued yearly to le^^d contl•
, V- .^, . ^ ., . , . •' ■' nued rn the

the menfts in proceis, until fuch time as the court of great roll, and
Exchequer fliall think fit to ftrike them out of the !'''"''' >T'^

1 . in pioceff.

annual charge and place them in the exannual rolls as
defpcratc debts; but before that is done, a commilTion
ought to ifiTue, directed to difcreet men, to inquire and
return on their oaths whether any thing is to be gotten
of thefe debts. But however it is generally pradifed
otherwife ; for when thefe fines, 6^. have been in all the
procefs in the manner before mentioned, fo that there ap-
pears no likelihood of getting any thing, the clerk of his
own accord leaves them out, but lays them up carefully in
his oflice as defperate debts; yet they may at any time
afterwards be renewed, and again ifiTued in charge.

CHAP. XV.

Of profits of the HANAPER, POST FINES,
CUSTODIAM RENTS, FIRST FRUITS,
PROFITS upon FACULTIES, and TWENTIETH
PARTS.

PROFITS of the Hanaper *. This is adutyarifing to profits of tlie
the Crown for fealing patents, and for original writs, hanaper what.
viz. for all patents or grants of lands or ofiices, ^i Ss. 3d. -f-,

* So called from the hamper or balket, in which original writs relating to the
bufinefs of the fubje£ti and the returns ot them, were according to the funplicity
of ancient times kept, as weie others, relating to fuch matters wherein the Crown
is immediately or mediately concerned, in a little fack or bag, in parijn boga;
from whence has arifen the diftindion of the hanaper office, and petty bag office,
which both belong to the common law court in chancery. 3 Black. 49.

f Of this X ' 8 s. 3 d. the King hath 1 5 s, (unlcfs it be for patents of offices;
in which cafe he hath but is 6d,) the chancellor 2 s. for a doccjuet i tire
fnafter of the tolls 5 s. the cittk of the hanaper 6 s. 3d.

and

136 Of the EXCHE0,UER and

and for original writs, differently according to the nature
of the writ. But the § moiety of thefe is granted to the
Lord Chancellor for the fupport of the dignity of his office^

How ac- The clerk of the hanapcr pafTes his accounts before the

counte or. comniiirioners of the imprefl accounts ; before whom the
books of entries of patents and writs fealed are produced,
which are a charge on him for all money received by him;
■ and he likewife fwears to the truth of the charge. His
difcharges are the receipt of the Lord Chancellor for his
moiety, and his warrants for difburfements for the ufe of
the Chancery court, which the Chancellor has a power to
make for all or any part of this fund, and Exchequer ac-
quittances for payments into the treafury. And his ac-
count is to be figned by the Lord Chancellor yearly.

Poft-lnes. Post Fimes are, as has been mentioned in chap. 13, a

duty to the King for a fine acknowledged in the court of
Conunon pleas, to be paid by the cognizee, after the fine
is fully paffcd; being fo much and half fo much as was
paid to the King for the prce-fine ; and they are eftreated

§ The firft grant of this moiety that I can find was by letters Patents dated
eth of May i James I. to Adam Lord Vifcount Loftus of Ely, then Lord
Chancellor of Ireland, for the fupport of the dignity of his office, duiing his
continuence therein ; and is exprelfed to be of one full moiety of all the fines
payable to the Crown on original writs, as alfo of all the profits and emoluments
arifing therefrom ; which grant was confirmed to the fame chancellor by further
letters patents, dated the 5th of IVhiy, in the firft year of the reign of King
Charles I. but I do not find that this moiety has been exprefsly granted in
any of the patents to fubfequent chancellors, altho' it has been conftantly paid
to them, unlefs it comes under the general words which haw« been in all the faid
iubfequent grants ; to wit, to have, hold, enjoy, poffefs, and exercife the faid
office, togetlier with all and fingular the powers, authorities, juriftli£lions, immu-
nities, privileges, penfions, fees, falaries, allowances, b;nefiis of the the fcal, and
finable writs, and all othsr benefits, commodities, emoluments, and advantages
v/hatfoever, to the faid office belonging, incident or in any manner appertaiiiing, or
v;!th the faid ofEce, at any time heretofore had, held, or enjoyed.

RE VENU E or 1 R E L A ND. 137

by the court of Common picas into the Exchequer, and
levied by the flieriff of the county ofFof the lands of which
the fine was paffed, and anfvvered by liim in his account.

CcsTODi AM Rents. Thcfc are fuch rents as are re- J^^^J^ff^^^.
ferved to the Crown on cuflodtauu^ or leafes under the lawries in
Exchequer feai ; which are mnft commonly made of fuch <=""' ^^^'^'''S-
lands, 6'V. as are feized into the hands of the Crown upon
outlawries in civil adions, whereon, upon motion of the
plaintiff" in the adion to tlie court of Exchequer, the
ciiflod'uun is given to him towards the fatisfa6iion of his
debt, and a fmall rent is likewife referved to the Crown.

And fuch cnflodunns are aifo "ranted bv the court of 9'^^°"^,*^"

~ - due to the

Exchequer for debts due to the Crown ; and upon feizures Ciown.
far rents referved on grants from the Crown of lands, rec-
tories, tithes, ^c. And in thefe cafes either the folicitor
for the King's rents, or the col!e61or of the diftrid, is ge-
nerally the cuftodee. For the fecuring the payment of
thefe cuflodiam rents the cuflodee gives fecurity by recos;-
ni'zance before the Chief Baron of the Exchequer, who
ligns the cuflodimn, which is the warrant for its paffing
under the Exchequer fcal.

Thefe rents are all in charge in the pipe, and from In char-e m
thence procefs iffues to the refpedive flieriff^ for colieding ''''= P'P"^-
them as he does other fums, on which procefs the (bcriff
is appofed at the paiTing of his accounts, and anfwers for,
and pays them together with the money colledled by him
on the procefs oi the green wax.

For more of this matter fee chap. Custodiams.

Vol. I. T First

138 Of the exchequer and

First Fruits and Twentieth parts were alfo
branches of the cafiial revenue-, but they are not Co
at this clay. However it may not be amifs to mention
fliortly from whence they arofe, and when and how they
were difpofcd of.

Prnfirs upon Profits UPON FACULTIES, Thcfe are ancicnt pro-
acuiies. ^jg arifing to the Crown, being a part or portion of taxes
upon the granting of faculties or difpenHitions, according
to the allottment thereof by the flatute of 28 Hen. VJII.
c. 19. revived by flat. 2 Ehz. c. i. to be received and
accounted for by the clerk of the faculties ; for accord-
ing to the faid ad the King is to have I of I which
amounts to /"3, and the remaining parts are to be di-
vided among the feveral officers in the laid adl men-
tioned.

Howilifpofed Of this ^^S onc moiety was granted by letters patent,
°*' dated loth of April, 20 James I. to Chriflopher then

archbilhop of Armagh and his fucceflbrs in that fee; fo
that there remained but £1 los. to be accounted for to
the Crown. And by letters patent, dated 27th of March
1727, I Geo. If. one fourth of the money payable for
taxes of faculties, rated at and above _^4, and which,
according to the computation aforefaid, and in the faid
ad, is the fum remaining to the Crown, was granted to
dodor Marraaduke Coghill, then judge of the prerogative
and faculties, in confideration of his great diligence and
trouble in executing the faid office, and in regard the
fame was an office of great dignity and confequence, and
required conflant attendance, and that no fallary was
annexed thereto; to hold to the faid Marmaduke Coghill,
during fuch time as he ihould continue in the faid office

REVENUE or IRELAND. 159.

of judge or commiffiry of the courts of prerogative and
faculties ; under the colour of which grant (for none other
appears) the faid fourth part has been ev^r iince received
by the rcgifters or conimifTarir-s, fuccellors in the faid
office, and no part of it accounted for or paid to the
Crown.

The first fruits, pnmJt'Ke or annater^ are a charge ^''^ft f'uits
upon admilFion into church livings; being the firrt year's
profit of every ecclcfiallical benefice or promotion in this
"kingdom. And tliey are payable in two years by four
gales ; for which bonds are taken to the Crown by an
officer called the remembrancer, clerk and receiver of the
firft fruits; who receives thofe dues and formerly paid them
into the treafury ; but if default be made in the payment
of them to this ofiicer, procefs iffues for the levying them
as other bmids to the Crown-

The Twentieth parts were alfo a cliarge upon all Twentfefh
church livings; being the twentieth j)art of every year's P*"^ ^''^f-
profit of every ecclefiaftical benefice or promotion.

And thefe profits of the firft fruits and twentieth parts Ori^inaliv

were originally a part of the papal ufurpations over the P^P'-*' "'""'■pi.

clergy in this kingdom. And when that power was transferred ta

abolifhed, and the King declared the head of the church, |'^^ ^'^'"S ^^
, 11/-. , , /^ ^ "ss'' "f tiie

they were annexed to the Crown by the (tat. 26 church.

Hen. VIII. Eng. which is in force here by the 28
Hen. VIII. c. 8. and a valuation was made of them
by commifiion grounded on this a£t, which v;as entered
in what was called the King's book, which was formerly
lodged in the chief remembrancer's office in the Exche-
quer, but now this and all the records belonging to them
are in the office of the clerk or remembrancer of them.

T 2 But

140 Of the EXCIIEOUER and

But no part But neither of thefe are at this day any part of the

cue of the rcvcnuc of the Crown ; her Mujcily Ojieen Anne having
Crown now. by patent, dated the 7th of February in the tenth year
of her reign, rcleafed to tlie birtiops and clergy and their
• fuccefTors the faid twentieth parts; and having by an-
other patent, of the fame date, granted to the feveral
perfons therein named and their fuccefTors all the firfl
fruits (which are therein faid to amount to about £^^0
a year) in truR for the building and repairing of church-
es, and purchafing of glebes, where they fhall be want-
ing, and of impropriations, where the benefice fhall not
fufRce; and for the more liberal maintainance of the
minifler who has the cure of fouls. And thefe patents
■were by the flat, of 2 Geo. I. c. 15. confirmed ; and fince
the patent and ad of parliament, the firft fruits are paid
by the clerk or receiver of them to the truftees.

CHAP.

REVENUE OF IRELANP. i^i

CHAP. XVI.

Of waifs, ESTRAYS, GOODS or FUGITIVES and
FELONS, DEODANDS, WRECKS, TREASURE-
TROVE, AND GOLD AND SILVER-MINES.

TAIFS, bona ivav'inta, are goods ftolen and waived WiJt's.

or thrown away by a thief in his flight for fear of ' ^j-^'^''- '^- *•
being apprehended. Thefe are given to the King by law
as a punilhment upon the owner for not himfelf purfuing
the felon and taking away his goods from him. But
waived goods do not belong to the King till feized by
fomebody for his ufe; for if the party robbed can feizi3
them firlt, though at the diftance of twenty years, the
King fhall not have them. And if the goods are hid by
the thief, or left any where by him, fo as that he had not
them about him when he fled, and therefore did not
throw them away in his flight, thofe are not waived goods, .
and the owner may have them again when he pleafes.

EsTR AYS are fuch valuable animalsas are found wander- Eiirays.
ing in any manor or lordfhip, and of which no man knows ' ^^^'^'^- '^- ^•
the owner; in which cafe the law gives them to the King
or his grantee as derelid goods. But in order to vefl an abfo-
lute property in the King or his grantees they rnuft be
proclaimed in the church and two market towns next ad-
joining to the place where they are found ; and then if no
man claims them after proclamation and a year and a day
paflTed, they belong to the King or his grantee without re-
demption. If the owner claims them within the year and
day, he muft pay the charges of finding, keeping, and pro-
claiming them.

Goods

H2 Of the E X C H E O^U E R and

Goods of fu- Goods of Fugitives are the goods of a perfon who is
Foihr 272. found upon record to have fled for felony, whether he be
found guilty of the felony or not, which are forfeited to
the King as a punifhment for his having done what in him
lay to flop tlie courfe of publick juftice. But the juiy
very feldom find the flight ; the forfeiture being looked
upon, fince the very great encrcafe of perfonal property
of late years, as too great a penalty for an ofTence to which
a man is prompted by a natural love of liberty.

Goods of Goods of Felons are the goods of perfons conviOed of

felons. felony or treafon, or put in the exigent, for which fee.

chap. 17.

Not to be By the flat, of i Rich. III. c. 3. Eng. it is enatSed that

ieifed until neither flieriff, &c. or any other perfon fliall take or fcizc

conviction. ' .

I Hale 365, the goods of any perfon arrefted or imprifoned before he
be convided of the felony, (under which term Sir M. Hale
is of opinion treafon is comprehended, but qu.) or before
the goods be otherwife lawfully forfeited, upon pain o£
forfeiting the double value of the goods Co taken.

Except where Eut by the flat, of 25 Edw. III. c. 14. Eng. which is not
a fecond repealed by the laft mentioned a£t, where a perfon is in-

awarded, dided of felony, (under which Sir M. Hale fays treafon is
I Hale 365. comprehended) in the fecond capias there fliall be com-
prifed a precept to the flierifl' to feize his goods and keep
tlicm till the day of return of the writ; and if he be not
found then the exigent is to be awarded and the goods
forfeited.

James

REVENUE OF IRELAND. 143

Tames late duke of Ormond beins attainted of high \^'rit of

. , icizure

trcafon by an ad of parliament in Great Britain, a quef- awardcdupon
tion arofe-in the Exchequer here, whether a writ of « pariiv

. inentary at-

feizure could regularly ifTue to feize his perfonal euate, tninderin

until an inquifition was taken and returned. And Lord G.-cat Bntam.

Chief Baron Gilbert declared that when a writ of fcizure

iffucs it is only to remind the flierifF of his duty; for from

the inftant of a perfon's attainder his goods are forfeited

to the Crown, and the (het'iff virtnte officii may feize them ;

and that by the Duke's attainder in Great Britain he was

attainted through all the King's dominions; and therefore

a writ of fcizure was awarded with a claufe of inquiry.

29th of February, 171 5.

A perfon having been outlawed for treafon, a fpecial CourtofKB.
writ of capias ut Ingntum iffued out of the King's bench ""."itoTwn-
againft him ; and the fhcriffs having thereupon returned dukmex/'t.nas
that he was poffcfTed of a cutter lying at one of the quays of an ou°/aw,
in Dublin, which they feized for his Majefty's ufe ; an ap-
plication was made to the court for a venditioni exponas for
the fale of the cutter ; but the court held that they could
not grant fuch writ, nor do any ad for difpofing of the
veflel, it having become part of his Majcity's property,
over which the court of Exchequer only had jurifdidion.
It thereupon became a queftion in what manner the pro-
ceedings ill juld be removed into the Exchequer; whether
by cftreat, or by certiorari from the court of Chancery to
remove the proceedings into that court, thence to be Tent
by mittimus into the Exchequer. And the court held that
it might be either way ; but that as tbe former method
was the more expeditious and lefs expeniive, it was there-
fore the more eligible. And the outlawry was accordingly
eftreated. The King againft Connor in the K.B. 1771.

And

J44 Of the E X C H E O^U E R and

And afterwards upon motion In the Exchequer upon
the faid eftreat, by the folicitor of the cafual revenue, a
writ oi "Venditioni exponas was awarded.

Dfodands. Deodands. By thefe are meant any moveable goods

I B'ack. c, s. which are the immediate occafion of the death of any hu-
1 Hale 4iy. ^^^ creature, which are forfeited to the King to be applied
to pious ufes and diflributed in alms by liis high almoner;
ihougii formerly deftined to more fuperftitious purpofes.
They feem to have been originally defigned in the blind days
of popery as an expiation for the fouls of fuch as were
fnatched away by fudden death ; and for that purpofe
ou2,ht properly to have been given to holy church, in
the fame manner as the apparel of a flranger who was
found dead was applied to purchafe malles for the good of
his foul.

.. , f . , But thev are not forfeited till the death be found, which

fSot forfeited J r \ r

tiiithedeath is rc^ulatly by the coroner; but may before the commif-
Hale" I fioners of gaol-delivery, oyer and terminer, or of the peace,
if omitted by the coroner. And the inquifition ought to
inquire of the goods that occafioned the death, and the
value of them ; and the villata where the mifchance hap-
pened fliall be charged with procefs for the goods or iheir
value, though they were not delivered to them,

Cannot be But whcre a man was killed by a fall from a horfe, and

inquired of f|^g coroucr having not taken any inquifition upon the
jurfat^an" death, the lord of the manor finiling hinifelf likely to lofe
affize lecretly. j,,jg (^godand madcliis application at the airizes, where the
'* '' (ury found an inquifition or prefentment of the hid; the

court of King's bench in Weftminfter-hall quaflied tlie
prefentment, as being a prcft ntmcnt of entitling tranfaded

REVENUE OF IRELAND.

in fecret, and which tlie grand jury had no authority to
make, at leaft under their general charge from the judge.

And as this forfeiture fecms to have been originally a forfeiture
founded rather in the fuperflition of an age of extreme T"' favnu.ed

1 • 1 ■ • 1 r r 1 /- '" courts ot

Ignorance than in the prmciples or found reafon and true law.
policy, it hath not of late years met with great counte- ^'';^- '^^^\
nance in Weftminfter hall ; and when juries have taken
upon them to ufe a judgment of difcretion, not flridly
within their province, for reducing the quantum of the
forfeiture, the court of King's bench has refufed to inter-
pofe in favour of the Crown or lord of the franchife.

Wreck. This, by the ancient common law, was w'^recH tlie
where any (hip was loft at fea and the goods or cargo were prog'efs of
thrown upon the land \ in which cafe thefe goods {o regarTto "
wrecked were adjudged to belong to the King; for it was ''""'"
held that by the lofs of the fhip all property was gone out
of the original owner. But this was undoubtedly adding
forrow to forrow, and was confonant neither to rcafou
nor humanity. Wherefore it was fiift ordained by King
Henry I. that if any perfon efcaped alive out of the fliip it
fliould be no wreck. And afterwards King Henry II. by
his charter declared that if either on the coafts of England,
Poi(51ou, Oleron, or Gafcony, any fliip fhould be diftrefTcd,
and either man or beafl fliould efcape or be found therein
alive, the goods fhould remain to the owners, if they
claimed them within three months ; but otherwife fliould
be efleemed a wreck, and fhould belong to tlie King or
other lord of the franchife. This was again confirmed
with improvements by King Richard I. Vvho in the fecond
year of his reign not only efiabliflicd thefe concefTions by
ordaining that the owner, if he was fhipwrecked and
efcaped, '■'■ omncs res fitas libera^ et quiet ar babertt ;" but

Vol. I. U alfo

146 Op THE EXCHEaUER ani>

alfo, that if he periHied, his children, or in default of
them his brethern and fifters, fliould retain the property;
and that, in default of brother and fifter, the goods
fhould remain to the King. And tlie laws fo long after
as the reign of Henry III. feems flill to have been guided
by the fame equitable provifions ; for then if a dog (for
inftancc) efcaped, by wliich the owner might be difco-
vered, or if any certain mark were fet on the goods, by
which they might be known again, it was held to be no
wreck. And this is certainly moft agreeable to reafon ;
the rational claim of the King being only founded upon
this, that the true owner cannot be afcertained.

Tl;e prefent But aft^rwards, in the ftatute of Weftminifler the firfi,
oT\he'in!"" ^^^ ^^"^ 's ^^•'^ down morc agreeable to the charter of
King Henry li. and upon that ftatute hath ftood the legal
do6trine, of wrecks to the prefent lime. It enads that if
any living thing efcapc, a man, a cat, or a dog; (which»
as in Bradon, are only put for examples) in this cafe,
and as it feems in this cafe only, it is clearly not a legal
wreck; but the flierifF of the county is bound to keep
the goods a year and a day, that if any man can prove a
property in them, either in his own right or by right of
reprcfentation, they fhall be reftorcd to him without
delay ; but if no fiich property be proved within that
time, they then fliall be the King's, if the goods are of
a pcrifliable nature, tlie fhcriff may fell ihcm, and the
money Ihall be liable in their ftead.

Often frrnnted This revenuc of wrecks is frequently granted out to

Crowii.^ ' ^ lords of manors as a royal franchifc; and if any one

be thus entitled to wrecks in his own land, and the King's

goods are wrecked thereon, the King may claim them

at any time, even after the vcar and day.

RE VENUE OF IRE L A ND. 147

It is to be obferved that, in order to conftitute a legal Jeifam
wreck, the goods muft come to land. Jf they continue li'J""^^^
at Tea, the law diflinguHies them by the barbarous appel-
lations of jetfarn^ Jiotfam, and ligan. Jetjam is where
goods are caft into the fea and there fink and remain
under water. Fhtj.im is where they continue' fwimraing
on the furface of the waves. L'-giin is where they are
funk in the fea but tied to a cork or buoy in order to bo
found again. Thefe are alfo the King's if no owner ap-
pears to claim them; but if any owner appears, he is
entitled to recover the pofTelTion. For even if they be call
over board without any mark or buoy, in order to
lighten the fhip, the owner is not by this ad of necefTi-
ty conftrued to have renounced his property ; much lefs
can things Ligan be fuppofed to be abandoned, fince the
owner has done all in his power to affert and retain his
property. Thefe three are of admiralty jurisdidion, and ac- Of admi'raitjr
counted fo far a diftind thing from the former, that by i"^'^^''''""-
the King's grant to a man of wrecks, things jttjaui
jlotjam and I'lgau will not pafs.

Wrecks, in their legal acceptation, are at prefent not ^^r^c^^s not

r . ■ II • 1 , !• • frequent.

very frequent ; it rarely happening that every hvme crea-
ture on board perifhes •, and if any fhould furvive, it is
a very great chance, fince the improvement of com-
merce, navigation, and corrcfpondence, but the owner
will be able to affcrl iiis property within llie year and a
day limited by law.

And in order to preferve this property entire for him. By means of
and if poflible to prevent wrecks at all, our laws have '^ "^S*-
made many very humane regulations; in fpirit q'lite
oppofite to thofe favage laws which formerly prevailed

U 2 in

148 Of the EXCHEO^UER and

in all the northern regions of Europe, permitting the
inhabitants to feize on whatever they could get as law-
ful prize. For by the ftatute of 2 Ed. III. c. 13. if
any fliip be lofl: on the fhore, and the goods come to
land, (fo as it be not legal wreck) they fliall be pre-
fently delivered to the merchants, they paying only a
reafonable reward to thofe that faved and preferved them,
which is called falvage. And by the 4 Geo. I. c. 4. and
17 Geo. n. c. II. further falutary regulations are made for
the encouragement of the affiftance and falvage of fhips
flrandcd or in diftrcfs.

Treafure TREASURE TROVE is moncy, or coin, gold, filver, plate,

1 Black, c. 8. or bullion, found hidden in the earth, or other private place,
the owner thereof being unknown ; in which cafe fuch
treafure belongs to the King ; but if he that hid it be known,
or afterwards found out, the owner and not the King is
entitled to it. Alfo if it be found upon the earth, or in
the fea, it doth not belong to the King, but to the finder
if no owner appears; fo that it feems it is the hiding, not
the abandoning of it, that gives the King a property;
and this diftindion clearly appears from the different in-
tentions which the law implies in the owner. A m.an
who hides his treafure in a fecret place evidently does not
mean to relinqufli his property; but referves a right of
claiming it again when he fees occafion ; and if he dies
and the fecret dies with him, the law gives it to the King
as part of his royal revenue. But a man who fcatters
his treafure upon the publick furface of the earth, or into
the fea, is conrtrued to have abfolutely abandoned liis
property, and returned it into the common ftock, with-
out any intention of reclaiming it ; and therefore it be-
longs, as in a ftate of nature, to the firft occupant or finder;
unlefs the owner appears and allerts his right, which then

proves

REVENUE OF IRELAND. 149

proves tliat the lofs was by accident, and not with an
intent to renounce his property.

Gold and Silver Mines are another branch of the ^°'<^ ^"*^

, 1-11 • • • I r 1 T^- > filver mines.

royal revenue, which has its original rrom the Kings i Black, c. 8.
perogative of coinage, in order to fupply him with ma-
terials. By the old common law, if gold or filver be
found in mines of bafe metal, according to the opinion
of fome, the whole was a royal mine, and belonged to
the King. But now by the flatute of 4 Anne c. 12.
no mines of copper, tin, iron, or lead, fhall be adjudged
to be a royal mine, allho gold or filver may be cxtratfted
thereout. And all perfons tliat (hall be proprietors of
any mines wherein any ore fliall be difeovercd, and in
which there is copper, tin, iron, or lead, fliall hold and
enjoy the fame; but the King is to have the ore at cer-
tain prices in the ad flatcd.

C II A P.

150 Of the EXCHEQ^UER amd

CHAP. XVII.

Of escheats anp FORFEITURES.

Efcheat3 T^r SCHEAT is one of the fruits and confequenccs of

^ f^['^j^j- J y fcodal tenure, being the determination of the tenure,

c. I J. or diiTolution of the mutual ties between the lord and

tenant, from the extindion of the blood of the latter, by
either natural or civil means. If he die without heirs of
his blood, or if his blood be corrupted and flained by
commiirion of treafon or felony, whereby every inherita-
ble quality is entirely blotted out and aboliflied ; in fuch
cafes the land efcheats or falls back to the lord of the fee,
that is the tenure is determined by breach of the original
' condition exprefled or implied in the feodal donation. Jti
the one cafe there are no heirs fubfifling of the blood of
the firft feodatory or purchafer, to which heirs alone the
grant of the feud extended; in the other, the tenant by
perpetrating an atrocious crime fliows that he is no longer
to be trufled as a vaflal, having forgotten his duty as a
fubjedl; and therefore forfeited his feud, which he held
under the implied condition that lie fhould not be a
traitor or a felon ; the confequence of which in both cafes
is, that the gift being determined refults back to the lord
who gave it.

Ofiwo forts, Escheats are frequently divided into thefe proptfr

ibid. dejcilum fat/^nihis, and \\\o{(t propter deliQinn tei.cr.tis -^ the

one fort, if the tenant dies without heirs ; the other, if his

blood be attainted. But botli thefe fpecies may well be

compre-

R E V E N U E o F I R E L A N D. 1 5 r

comprehended under the firft denomination only, for he
that is attainted fufiers an extiniSiion of liis blood as
well as he that dies without relations. The inheritable
quality is expunged iiv one inftance and expires in the
other; or as the do6^rine of efcheats is very fully exprell-
ed in Fleta " Dominus feodi loco heeredis habetur, qioUcs
" per dcjcdum vd dcli^um extinguitur faf!guis tsi.cid'u,"

Escheats arifin? merely upon deficiency of the blood, Thro- defici-

■^ ' er.cv 01

whereby the defcent is impeded, are firft, when the te- tlood, ibid.

nant dies without any relations on the part of any of his

anceftors ; fecondly, when he dies without any relations.

on the part of thofe anceftors from whom his cftate de-

fcended ; thirdly when he dies without any relations of

the whole blood. In two of thefe cafes, the blood of

the firft purchafer is certainly, in the other it is probably,

at an end; and therefore in all of them the law direds

that the land flaall efcheat to the lord of the fee. For

the lord would be manifeftly prejudiced, if, contrary to

the inherent condition tacitly annexed to all feuds, any

perfon ftiould be fuffered to fucceed to lands, who is

not of the blood of the firft feudatory, to whom for his

perfonal merit the eftate is fuppofed to have been

granted.

By attainder for treafon or felony tlie blood of the Or by cor-
perfon attainted is fo corrupted as to be rendered no L'r'^^oj^" "uj
longer inheritable.

But this'fpecies of efcheat muft be diftinguillied from Ttils to he
forfeiture of lands to the King; which, by reafon of f,'o,',"^"orfei.
their fimilitude in fome circumftances, and bccaufe the ture. ibid.
Ciown is very frequently the immediate lord of the fee,
and therefore entitled to both, have been often confound-
ed

152 Of the EXCHEQ^UER and

ed together. Forfeiture of lands and of whatever elfe the
oftcnder pofTelTed was the doflrine of the old Saxon
law, as a part of the punifhment for the offence, and
does not at all relate to the feodal fyftem, nor is the con-
fcquence of any figniory or lordfhip paramount ; but,
being a prerogative vefted in the Crown, was neither
fuperfeded nor diminiflied by the introdudiion of the
Norman tenures ; a fruit and confequence of which ef-
cheat muft undoubtedly be reckoned. Efcheat therefore
operates in fubordination to this more ancient and fupe-
rior law of forfeiture.

How it is oc- The doctrine of efcheat upon attainder, taken fingly, is
vd°"^''' this; that the bloodof the tenant by the commiffion of any
felony (under which denomination all treafons were for-
merly comprized) is corrupted and ftained, and the original
donation of the feud is thereby determined; it being
always granted to the vaffal on the implied condition of
dwiibcne Je gejjcrit; upon the thorough demonftration of
■which guilt by legal attainder, the feodal covenant and
mutual bond of fealty arc held to be broken ; the eftate
inftantly falls back from the offender to the lord of the
fee; and the inheritable quality of the blood is extin-
guiflxcd and blotted o"ut for ever.

Ar.d operates In this cafe the law of feodal efcheats was brought to
vdkdr^bid. England at the'conqued, and in general fuperadded to the
ancient law and forfeiture; in confequence of which cor-
ruption and extiudion of hereditary blood the land of all
felons would immediately revert in the lord, but that the
fupcricr law of forfeiture intervenes, and intercepts it
in its pailage ; in cafe of treafon for ever; in cafe of
other felony, for only a year and a day; after which

time

R E V E N U E OF I R E L A N D. 153

time it goes to the lord in a regular courfe of efcheat, as
it would have done to the heir of the felon, in cafe the
feodal tenures had never been introduecd. And that this
is the true operation and genuine hiftory of efcheats will
moft evidently appear from this incident to gavel-kind
lands, which feem to be the old faxon tenure, that they
are in no cafe fubjed to efcheat for felony, tho' they are
liable to forfeiture for treafon.

Hitherto we have only fpoken of eflates.vefted in the And as to in-
oftender at the time of his oftence or attainder. And inheriting,
here the law of forfeiture flops ; but the law of efcheat '^"^•
purfues the matter ftill farther, for, the blood of the
tenant being utterly corrupted and extinguiflied, it fol-
lows, not only, that all he now has fhould efcheat from
him, but alfo that he (liould be incapable of inheriting
any thing for the future.

This may further illuftrate the diftinflion between for- Diftinflion
feiture and efcheat. If therefore a father be feized in f"tu,'e^and''"
fee, and the fon commits treafon, and is attainted, and efcheat
then the father dies ; here the land fliall efcheat to the ibid."'^ '
lord ; becaufe the fon, by the corruption of his blood,
is incapable to be heir, and there can be no other heir
during his life; but nothing fhall be forfeited to the
King ; for the fon never had any intereft in the land to
forfeit. In this cafe the efcheat operates, and not the
forfeiture; but in the following inftance the forfeiture
works, and not the efcheat. As where a new felony is
created by a£l of parliament, and it is provided that it
fhall not extend to corruption of blood; here the lands
of the felon fhall not efcheat to the lord, but yet the
profits of them fhall be forfeited to the King fo long as
the offender lives.

Vol. I. X There

154 Of the E X C H E Q,U E R and

Corruption There is yet a further confequence of the corruption

ftruasdef- and extindion of hereditary blood which is this; that
cent, ibid. {{-jg perfon attainted (hall not only be incapable himfelf
of inheriting, or tranfmitting his own property by heirfhip,
but fliall alfo obftrud the defcent of lands or tenements to
his pofterity, in all cafes where they are obliged to de-
rive their title through him from any remoter ancefton
The channel, which conveyed the hereditary blood from
his anceftors to him, is not onlyexhaufted for the prefent,
but totally dammed up and rendered impervious for the
future. This is a refinement upon the ancient law of
feuds, which allowed that the grandfon might be heir to
his grandfather, tho' the fon in the intermediate genera-
tion were guilty of felony. But, by the law of England,
a man's blood is fo univerfally corrupted by attainder,
that his fons can neither inherit to him nor to any other
anceftor, at leaft on the part of their attainted father.

confidered as This corruption of blood thus arifing from feodal
rnd^ul°uil''* prii^ciples, but perhaps extended farther than even thofe
ibid. ' principles will warrant, has been long looked upon as a
peculiar hard{hip; becaufe the oppreffive parts of the
feodal tenures being now in general abolifhed, it feems
unreafonable to referve one of their moft inequitable
confequences ; namely that the children fliould not only
be reduced to prefent poverty (which however fevere is
fufficiently juftified upon reafons of publick policy) but
alfo be laid under future difficulties of inheritance, on
account of the guilt of their anceftors. And therefore,
in moft (if not all) of the new felonies created by parli-
ament fince the reign of Henry the VIII. it is declared
that they fhall not extend to any corruption of blood.
But as in fome of the ads for creating felonies, (and

thofc

RE VE NU E OF IRE L A N D. 155

thofe not of the moft atrocious kitid) tliis faving was
negleded or forgotten to be made, it feems to be highly
reafonable and expedient to antiquate the whole of this
dodrine by one general law.

The natural juflice of Forfeiture, or confifcation of Forfeiture on

^ ■'- . r ij 1- r \ ■ *^hat founded

property for tieafon, is founded on this conlideration, ^ Black, c.
that he who hath thus violated the fundamental piinci- ^9' Black,
pies of government, and broken his part of the original
contrad between King and people, hath abandoned his
connexions with fociety, and hath no longer any right
to thofe advantages which before belonged to him purely
as a member of the community ; among vvhich focial ad-
vantages the right of transferring or tranfmitting proper-
ty to others is one of the chief.

Forfeiture is twofold, of real and of perfonal cfta- of real efta-
tes. Firft, as to real eftates; by attainder in his-h treafon !!'' '?L'^°"''

• •— ' mon itivvi A,

a man forfeits to the King at common law all his lands Black, c 29,
and tenements in fee fimple ; and all leafes for lives or ' ^^^'
freeholds defcendable ; (and all rights of entry thereon)
which he held at the time of the offence committed, or
at any time afterwards. This forfeiture relates back-
wards to the time of the treafon committed, fo as to
avoid all intermediate fales and encumbrances. But it
does not take effedl unlefs an attainder be had, of which
it is one of the fruits ; and therefore if a traitor dies
before judgment pronounced, or is killed in open rebel-
lion, or is hanged by martial law, it works no forfei-
ture of his lands ; for he never was attainted of
treafon.

X 2 And

156

Of THE EXCHEO^UER and

In wliat cafes

vefted in the

King without

office,

2 Hawk. 448.

And the lands Co forfeited by attainder are adually
vefted in the King without any office j becaufe they
cannot defcend, the blood being corrupted ; and they
cannot be in abeyance. But by the common law fuch
lands v/ere not vefted in the adual pofTeffion of the
King during the life of fuch offender without an
office.

By ftatute. By the 28 Hen. VIII. c. 7. every offender convid of

high treafon by prefentment, confeffion, verdidt, or pro-
ccfs of outlawry, fhall forfeit to the King all lands which
fuch offender (hall have of any eftate of inheritance

1 Hale. 240. (under which words eftates in tail are comprehended) at
the time of fuch treafon committed or after ; faving to
every perfon other than the offenders, their heirs, and
fucceffors, all rights, &c.

And by 27 Eliz. c. r. all offenders convidl of any
high treafon, by any ad of parliament, confeffion, ver-
did, or procefs of outlawry, lliall forfeit as well all fuch
rights, entries, and conditions, as alfo all fuch lands, te-
nements and hereditaments, which any fuch offenders
fhall have of any eftate of inheritance, in ufe or poffeffi-
on, by any right, title, or means, at the time qf any
fuch treafon committed, or at any time after. And the
King ihall be adjudged in adual and real poffeffion of all
fuch lands, tenements, &c. of the offenders fo attainted
without any office or inquifition to be found of the fame ;
faving to every perfon other than the offenders in any
treafons, their heirs and fucceffors, and fuch perfons as
claim to any of their ufes, all fuch rights as they fhali
• have at the day of the committing fuch treafons, or at
any time afore, as if this ad had never been made.

Secondly,

REVENUE OF IRELAND. 157

Secondly, as to perfonal eftates. The forfeiture of goods Forfeiture of
and chattels accrues in every one of the higher kinds of eiUtes.^
offence; in high trcafon or mifprilion thereof, petit 4 t^'ack. c 29.
treafon, felonies of all forts, whether clergyable or not,
felf murder or felony de fe^ and in petty larceny.

There is a remarkable difference or two between the
forfeiture of lands and of goods and chattels.

Firft, lands are forfeited upon attainder, and not before; Land3 for-
soods and chattels are forfeited by convidtion ; becaufe in '^ °"'/

° ■' , upon attain-

many of the cafes where goods are forfeited there never der, goods by
is any attainder, which happens only where judgment of ""^"^^'<^"-
death or outlawry is given; therefore in thofe cafes the
forfeiture mufl be upon convidlion, or not at all ; and being
neceffarily upon convidlion in thofe, it is fo ordered in all
other cafes; for the law loves uniformity.

Secondly, in outlawries for treafon or felony lands are In outlawries ,

forfeited only by the judgment ; but the goods and chattels ^^°^\ *V^h'

are forfeited by a man's being firft put in the exigent, judgment,

without flaying till he is qumto exatlus, or finally out- uJ'e f.Ten:''^
lawed ; for thefecreting himfelf fo long from juftice is con-
ftrued a flight in law.

Thirdly, the forfeiture of lands has relation to the time Forfeiture of
of the fail committed, fo as to avoid all fubfequent fales ''^"«|s relates

' r 1 to the time of

and encumbrances; but the forfeiture of goods and chattels thefaa, of
has no relation backwards, fo that thofe only which a ccnj^on''^^
man has at the time of convi*.^ion fliall be forfeited.
Therefore a traitor or felon may bona fi-.k fell any of his
chattels real or perfonal, for the fuflenance of himfelf and
family, between the fad and conviction; for perfonal

property

J 58 Of the E X C H E O^U E R and

property is of fo fluctuating a nature that it pafTiiS
through many hands in a fliort time, and no buyer could
be fafe if he were liable to return the goods which he had
fairly bought, in cafe any of the prior vendors had com-
mitted a treafon or felony. Yet if they be colluiively and
not bona fide parted with, merely to defraud the Crown, the
law will reach them ; for they are all the while truly and
fubflantially the goods of the offender; and as he, if ac-
quitted, might recover them himfelf, as not parted with
for a good confideration ; fo, in cafe he happens to be
convicted, the law will recover them for the King.

Ot forfeitures Befides thofe forfeitures in criminal cafes, there is a for-
on outlawries feiturg upon outlawries in civil cafes : for the retiring from

in CI V il cafes. ■* o

3 Bac. abr. the inquiry of juflice is hold fo criminal in the eye of the
7S4- Jaw that it is punifhed with the lofs of the offender's

goods and chattels, and the iflues and profits of his real

eftate.

The King But by fuch outlawry the King has no eflate, but only

quTres^oni^y a ^ pernancy of the profits, nor can he manure or fow the

pernancy of ground ; and his intcrefl continues no longer than the

ibid.^^"*"^ party hath an eflate, and determines with the party's

death ; and being originally introduced to compel the

defendant to come in the fooner and anfwer the plaintiff's

demand, it may moreeafily be fuperfeded or reverfed, and

thereby the King's pernancy of the profits difcharged,

than an outlawry in a capital cafe.

Cattle of a And the cattle of a ftranger, levant and couchant on lands

beTalen'on^a extended on an outlawry, may be taken for the King upon
levari fot the a levari facias^ as the ilTues and profits of the lands ; for
SaTk! 39S, Other wife there might be no iffues at all, or the perfon

outlawed

REVENUE OF IRELAND.

outlawed might defraud the King of the whole by letting
the land to paflurage.

By the bare outlawry the parly immediately forfeits his Goods for-

perfonal goods, and they are veftcd in the King; but he omuJ'ry.'but

does not forfeit tlie profits of his lands nor his chattels profits of

real till inquifition taken. And therefore an alienation (eu 'rea"! ^noT

bona fide, after outlawry and before inquifition, is good to till inquifition.

bar the King of the pernancyj but if the outlaw make a Hard.'^ol.

feofFiiient after inquifition, the feoffee has the eftate, and ^i*^-

the King fliall have the profits. * ^'" ^^'

CHAP. XVIII.

Of lands purchased by ALIENS.

AN alien born may purchafe lands or other eftates; An alien may
but not for his own ufe, for the King is thereupon P"fc'iafe for

. , , , TP 1- 1J • ^ the benefit of

entitled to them. If an ahen could acquire a permanent the Crown.

property in lands, he muft owe an allegiance equally per- 'Black. c.io.

manent with that property to the King of Great Britain,

which would probably be inconfii^cnt with that which he

owes his own natural fovcreign ; befides that thereby the

nation might in time be fubjed to foreign influence, and'

feel many other inconveniencies.

But there muft be an office or inquifition found, to in what cafe
entitle the King to fuch purchafe ; for fince the freehold is 'li^re muii be
in the alien, and he is tenant to the lord of whom the lands found.
are holden, it cannot be divefted out of him but by fome Co. Lit. 2.
notorious ad, by which it may appear that the freehold is
in another. But if an alien who purchafes lands die, then

the

i6o Of the EXCHEQ.UER and

the freehold is in the King, without office found; becaufe
no man can take it as heir to the alien, and therefore the
freehold is cafl upon the King. Rut if an alien purchafe,
and afterwards is made a denizen and then has iffue and
dies, the iffue (hall inherit till office found; becaufe
there is a perfon in being to take as heir to the denizen,
upon whom the law cafts the freehold, which is not to be
divefled out of him without the folemnity of an office.

An alien nier- An alien Cannot purchafe a leafe for years of lands ; but

take an'houfe '^ ^^ t)e a merchant he may take a leafe of an houfe for his

for bis abode, habitation for years only ; and this is for the encourage-

P^ph'j5f' ■ ment of commerce; but if he depart the kingdom or die,

it goes to the King, and not to his executors or admini-

ftrators ; becaufe it was only a perfonal privilege annexed

to the alien as a merchant, and which confequently mufl

expire with him.

The Crown The King has the fame right to the aid of a court of
has a right lo gquify fg^ a difcoverv of the fads on which his title is

a dilcovery in » •^ « . _ , .

a court of grounded as the fubject has m ordmary cafes, and founded
^^^^^y- on the fame principle of juftice, viz. that it is againft con-

fcience for one to enjoy another's property by concealing
his property. So determined in the court of Exchequer
in Weltminfter-hall, in the cafe of the Attorney general,
againft Rofe Dupleffis, Michaelmas 1751, upon an infor-
mation in the nature of an Englifh bill for an eflate
devifed to the defendant who was an alien, and afterwards
confirmed upon an appeal to the houfe of lords.

CHAP.

REVENUE OF IRELAND.

1 6-1

CHAP.

XIX.

Of forfeitures in MORTMAIN.

T'HE Clergy in former days had fo great an afcendant Occafion of
over the people by inftilling into them notions lhefta"u«:'of
of purgatory, and had fo wrought on them by their art magnacbarta
and management, that they prevailed on them to be very g°vi'ng\ands
liberal of their poiTeffions, and efpecially at their deaths '» religious
todifpofe of them to thofe only who could promife them °" *^'
happinefs in another world. This proving very preju-
dicial to the lords, who thereby lofl the advantages of
wardfhipsj marriage, relief, efcheat, ^c. (lands in the
hands of a religious houfe or perfon being confidered as in
a dead hand, manus mortua^ yielding no fruits to the lord)
occafioned the claufe of the ftatute of magna charta 9 Hen.
III. c. 56. by which it is enaded, that it fhall not be law-
ful for any one to give his lands to any religious houfe
and to take the fame lands again to hold of the fame
houfe, ^c.

But aggregate ecclefiaflick bodies found means to avoid How evaded,
this ftatute by purchafing lands holden of themfelvcs, and ta'rds7a'nher
by taking long leafes. Alfo all ecclefiaftical folc corpora- enforced by
tions, as bifhops, ^c. thought themfelves out of this ^ ''■ '"
ftatute. To meet therefore with thefe evafions the 7 Ed. I.
Eng. called the flatute of mortmain, was made. By which
it is provided, that no perfon, religious or other, fhould buy
or fell or receive, under colour of a gift or term of years, or

Vol. I. Y any

i(^2 Of the EXCHEQ^UER and

any other title vvhatfoever, nor fliould by any art or inge-
nuity appropriate to himfelf, any lands or tenements in
mortmain, upon pain that the immediate lord of the fee,
or on his default for one year the lords paramount, and
in default of all of them the King, might enter thereon.

Further arti- The clcrgy when they found themfelves prohibited by

ficeofthe magna charta from purchafing lands, and perceived that

elude the their evafion of that law was provided againft by 7. Ed. f.

rta°utes by began to apply the judgments of the courts to their own

feigned reco- advantage againfl the intention of the law; for they

venes. brought their /"■<?«)!)£■ againfl the tenant who had agreed

either to give or fell them the lands on demand, and pro-

fecuted the fuit as if it had been really an adverfary one;

till the tenant according to the precedent agreement

made default, which was always looked upon as fuflicient

ground for a judgment in favour of the defendant. And

the judges, prefuming all recoveries juft and lawful which

were profecuted in the ufual courfe of law, would not

bring thofe covinous ones within the ftatutc, though they

were apparently injrmuiem legis, and attended with all

thofe inconveniencies which thofe ftatutes were made to

prevent.

icilrained by But thc clcrgy wcrc quickly flopped in this courfe; for 32
13 Ed. 1. Vv'eflm. 2. 13 Ed. I. Eng. made thefe recoveries by default
to be mortmain ; and the expofition of this ftatute by the
judges has been carried as far beyond the letter as their
expofition on 7 Ed. I. feems to have fallen fliort of the
meaning and intention of that law; for though the letter
of this ad extends only to recoveries by default, yet they,
and with good reafon, have extended it to all other re-
coveries, whether by demurrer or verdidl or otherwife;
for if thefe lliould not be within the meaning of the ad

R E V E NU E OF I R EL A N D. 163

an ifTue miglit be taken fo much in favour of the clerg)',
and the evidence offered might be fo weak, that the
whole intention of the fiatute would be eluded, 2 Inft.
75. 429.

Afterwards they found out the method of conveying to Further eva-
ufcs, which was firft introduced to evade tlie ftatutes of '■""contrived

__ by the ciergv

mortmain and ferved them cffedually ; for they gene- by conveying
rally fitting in Chancery, where ufes were folely cog- " "'<^'-
nizable, obliged the feoffee to execute the ufe according
to the truft and confidence repofed in him.

But this mifchief was provided againfl: by the fiat. 15 Remedied hj
Rich, II. cap. 5. Eng. by which it is declared that if any be '5 ^'c. 11. 5.
feized of any lands or other poffefiions to the ufe of
any fpiritual perfon, with purpofe to amortize them, and
whereof fuch fpiritual perfon takes the profits, they fliall
caufe them to be amortized by the licenfe of the King
and other lords, or difpofe of them to fome other ufe;
otherwife they fhall be forfeit, according to the form of
the fiatute of 15 Rich. 2. as lands purchafed by people of
religion ; and that no fuch purchafe to the ufe of fuch
fpiritual perfons lliall be thereafter made upon like piin.
And that the fame law fhall likewife be of lands or other
poffeffions purchafed to the ufe of guilds and fraternities.
And that lands purchafed by corporations, or to their ufe,
fhall be within the compafs of the faid fiatute ^le rcligiofis.

And whereas the ftatutcs had been eluded by purchaf-
ing large tradts of land adjoining to churches and confe-
crating them by the names of church-yards, fuch con-
trivance is alfo declared to be within the compafs of the
llatutcs of mortmain.

y 2 But

i64 Of the E X C H E O^U E R and

FeofFments But durins; the times of popery, feofFments and other

to the uies of I r J '

bodies not afTurances were frequently made of lands, 6'^. to the ufe

corporate for Qf pariHi churches, chapels, fraternities, and other bodies

fuperftitious '^ ^.^_.. _ i-ii

piupofesre- not Corporate, for fuperftitious purpofes ; which though

ftrained by pQj flpidlv alieuations in mortmain were within the fame

23 Hen. VIII.

10. Eng. mifchief; to prevent which, by the ftat. 23 Hen. Vill.

c. 10. Eng. it is enaded that all fuch ufes fliall be void.
Saik. i6z. And the' there is no ftatute to that effed in force in this
kingdom, yet it is holden that the King as head of the
church and ftate is intrufted by the common law to fee
that nothing be done in maintenance or propagation of a
falfe religion, and to dire6l and appoint all fuch fuperfti-
tious ufes to fuch as are truly charitable.

Whether a A devife to a corporation is not, it fhould feem, within

devife be a jj^g ftatutes of mortmain fo as to entitle the Crown; for

conveyance . i r ■

in mortmain, fuch devife IS by the .flat. 10. Car. I. Sefs. 2. c. 2. void;
and therefore the lands fo devifed fhall defcend to the
' heir at law *. Sec Hob 136.

Whether It fecms not clearly fettled whether long leafes for years

leafes for gj-e within the ftatutes of mortmain. Brook in his abridge-

vpcirs tire ^^

within the mcut fays that a leafe for 400 years is, for that 7 Ed, I.
ftatutes of mentions a term amongft other contrivances of eludina:

mortmain. o . . . 'J

the law; but that a leafe for 100 years is not within the
ftatute, being an ufual leafe. Br. mort. pi. 39. cites 29
Hen. VIII. And in another place he fays that a rent charge
for 80 years is within the ftatute. Ibid. pi. 39 cites
4 Hen. 6, 9.

• See the proceedings on the will of doflor BaUlwyn, formetly provofl of Trinity
college, in the appendix.

CHAP.

laortmain.

REVENUE OF IRELAND, 165

CHAP. XX.

Of the manner of passing SHERIFFS ACCOUNTS,

"^HE fhcrifF is the King's bailifF of his county, and The (Tierlff
was anciently the receiver of all the Kins's revenue '''«»"<=!"'

-" o receiver ot

arifing therein. There were feveral farms of the county tiic King's
that were under his particular care, that is to fay, all cIirEx 144.
thofe farms that were held of the King as of his county. Madox643.
Thefe were under the furvey of the fheriff, and he was
charged with them, being obliged to anfvver them in all
wants; and for thefe he pays in his * profers, brcaufe they
were reckoned part of the profits of his bailiwick. But
the receipt of all the ordinary or certain part of the re-
venue is long fince turned into other channels, and he is
now accountable to the King only for what is called the
cafual revenue.

Every fheriff before he takes upon him the exercife of HisrecognJ-
his office is to enter into a recognizance of ;^50o with two ^^"<=^-
fufficient ij: fureties, conditioned that he fhall by himfelf
or his attorney make his profers^ at the Exchequer, on the
morrow of the clofe of Eafler and St. Michael, of the
ifTues and profits of his bailivt'ick ; and at Eafler term,

* The prtfer was a pre-payment made by the ftierifF out of the iiTues of his
bailiwick. Madox 644. For this the (heiiffs now pay 15 ft.

t But it does not appear that the fecurity has been fued whilft the flieriff hat
been fufficient.

before

i65 Of the E X C H E O^U E R and

before the Afcenfion, make a § view of his accounts of
the iffues and profits of his faid baihwick, and fatisfy at
the receipt of the Exchequer all fuch fums of money as
fhall grow due to his Majefty upon the faid view, before
the end of the faid term 3 and alfo that he fhall appear
as aforefaid before the Barons, on the morrow of All
-Souls, to make a true account of the ilTues and profits of
his faid bailiwick, and fatisfy and pay all fuch fums of
money, goods, and other cafualties and things, as he fhall
receive or levy in refpe<Sl of his Majefty's revenue, or
cafualties whatfoever, '^c.

Times of And the manner of the fheriff's accounting at this day

iiruing the ■ follows. There ifiue twice in every year, viz. in

leveial pro- _ ^ .

cefstohiui. Hillary and Trinity vacations, the fummonifter's procefs
and the procefs of the pipe, to the feveral fheriffs of the
kingdom ; the former for the levying all fines, amercia-
ments, pofi-fines, forfeited recognizances, and fuch like,
which come by eftreat into the Exchequer; and the latter
for levying fuch fums as were nil'd on the fummonifter's
procefs, and formerly for all the certain revenue of the
Crown, fuch as the Crown rents; as it ftill does for
cuftodiam rents, though ihefe are accounted a part of
the cafual revenue.

And what is nil'd on the fecond fummons of the pipe is,
as is before mentioned, fent down in the fchedula pipo' inio
the ofiice of the fecond remembrancer, who thereon, once
a year, viz. in Trinity vacation, fends out the long or
prerogative writ againfl; goods, body, lands, heirs, exe-
cutors and adminiftrators.

§ The view was the entrance or forepart of the fherirt's account, which flood
lie bene effe, whilft he was purifying or liquidating it, by producing his warrants and
vouchers, whereby he was to have an allowance or difcharge of any fums charged
CQ him. Madox 644.

And

REVENUE OF IRELAND.

167

And the feveral fheriffs of the kingdom are prefixed on Daysof pre-
their accounts as follows. ^'''°" f° ">«

leveral
flierifFs,

Michaelmas Term.

County of Dublin,
City of Do,
County of Kildare,
County of Mcath,
Town of Drogheda,

County of Carlow,
King's County,
Queen's County,
County of Kilkenny,
City of Do,

County of Weftmeath,
County of Louth,
County of Wexford,
County of Wicklow,

County of Longford,
County of VVaterford,
City of Do.
County of Cavan,

on the morrow of All Souls.

in eight days of St. Martin*

on the morrow of St. Martin.

in fifteen days of St. Martin.

HlLLARl'

i68

Op the EXCHEQ^UER and

Hillary Term.

County of Tipperary, "1
County of Rofcommon,
County of Leitrim,
County of Down,
County of Monaghan,
County of Armagh,

County of Tyrone,
County of Donegal,
County of Limerick,
City of Do.
Town of Carrickfergus.'

Y in eight days of St. Hillary.

on the morrow of the Puri-
fication.

County of Mayo, T

County of Fermanagh, |
County of Sligo,
County of Galway,
Town of Do.
County of Antrim, J

County of Cork,
City of Do.
County of Clare,

y in fifteen days of St. Hillary.

/ in ei

ght days of the Purifi-
cation.

Easter Term.

City and county of

Londonderry,
County of Kerry,

in fifteen days of Eafier.

This

REVENUE OF IRELAND. "169

This prefixion bein? in the nature of a fummons to the The pro-
flierifF to come in and make his profers and account, if he againft thera
make default, the prefent courfe is to give him four days f*^'' '^ef'^^lt.
further, under a piin, to attend. And formerly the prac-
tice was to enter thofe fines from four days to four days
until three fines, viz. £10, £10, and ^^40, were fet on
him for his default j and then, if he did not attend, an
attachment to the purfuivant ifTued againft him. But
now no more than one fine is impofed in every iffuable
term, which is a great indulgence to fherifts *.

When a fherifF attends to account, he is to be fworn in Matters pre
court by the chief remembrancer to give a true and iuft P,*"^°'V?

- t> J the ihentr s

account of all fuch fums of money as he has levied or accounting.
lawfully might have levied to his Majefty's ufe. (See
Dalt, ch. 123.) When this is done, the treafurer's remem-
brancer enters a rule of courfe for a day for the fnerilT's
being appofed in court. But before liis appofal lie is to
prepare for the palfing of his accounts in the foUovving
manner, viz.

He is firft to make a copy of all the procefs which has Making copy
iffued to him from the feveral offices in a book for that °* Pfo^is.
purpofe.

Then to go to the fummonifter and to compare with Comparing,
him all the procefs iiTued from that office, and to mark ^''^- with the
the fums he tots himfelr with ni the margm of his book.

• Anciently it feems in this kingdom (and it is faid the courfe is now fo in England)
if the flierifF did not attend his day of prefixion, £c, per day being fet on hini as a
fine for four days together for his default, then an attachment, and alfo a feizure
nomine dijlriaionis iflued againft him for his non-attendance. See Madox 644.
Gilb. Treat, of the Exch. 146.

Vol. I. 2 Then

170 Of the E X C II E O U E R and

And with tf.e Then he IS to brin? the fame procefs to the foreign

foreign ap- j 1 j •. -.l U"

pofer. appofer and compare and lodge it with him.

And with the Then to bring all the procefs of the pipe to the clerk of
cierj. or the ^|^g ^-^^^^ ^^^^-^^^ ^^ aforefaid.

And with the Then to bring the fame procefs to the comptroller of
comptroiiir. .jj^g pjpg gj^j compare with him, totting as aforefaid, and
lodge the procefs with him.

And with the Then to bring all the procefs iffued from the treafurer's

rcmem"^ remembrancer and compare with him, tottifig as aforcfiid,

brancer. and to lodge the procefs with him, as alfo an inquilition

which the fherifF muft take in the county, <^c.

And with the Then to go to the firfl fruits oflice, and if he has any
fidl^^uit'''^ procefs from thence he is to examine and lodge them there.

Giving notice And he is to give notice to each office as he pafles
ofhisappoial. through, as alfo to the Auditor general, and the clerk or

Solicitor for the cafual revenue, of the day of his

appofal.

Auditor ge- The Auditor general is to fit in court during the appo-

nerai's (luty {^\ of the flierifF to takc an account of the tots in the fe-
appufai. veral procefs, and to caft them up, and to give in the

total film to the treafurer's remembrancer, who enters it

in his book.

Thecoert And during the account the court will give fuch orders

vMilgivene- gg ^j.^ requifite for the fecuring of the faid debts, or for

ttilaiyorders. K . n ■ n- 1

tlie relcale of the fubjed. If the merifi make an infuffi-
cient or an unfatisfadory anfwcr they will order him to
tot for fuch charge. But in fuch cafe the fheriff may have

a writ

REVENUE OF IRELAND. 171

a writ of afTiftancc to levy the moneys as he may in all
cafes where he charges hirafelf with any money he has
not received.

After he is appofed, he is to get a conjfnt of his fines and Conpts to be
profers from the Chief remembrancer, a conftat from the ^"cnfFafcer
treafurer's remembrancer of the fums charged in his pro- appofal.
cefs, a conjlnt from the fummonifler and clerk of the
cftreats of attainders, if any, if not, that there are none;
and a conjlnt from the clerk of the firft fruits; which four
conjlats muft be lodged with the Auditor general, together
with his own certificate of what waifs, eftrays, felons or
fugitives goods, if any, came to his hands, or if none, a
negative certificate. Then he is to get a tranfcript upon
thofe conJ}ati and certificate from the Auditor general, and
a tranfcript alfo from the foreign appofer of what he
charged himfelf with in the fummonifter's procefs; which
two tranfcripts are to be figned by tlic three Baron-^, and
the tranfcript from the Auditor is to be entered with tlie
fecond remembrancer. Then he is to get his certificate of '

* allowance from tlic fummonifler and clerk of the eftreats, \

and a con/lat from the comptroller of the pipe of the fums >

charged in his procefs ; all which are to be fixed together ,

and lodged with the clerk of the pipe, who tlien makes
out the (heriff's -f- debet thereon, which fliows what money ' ,

Z 2 he

* This is an allovvance of i;l. 2S. each feflions for treating the ju dices and clerk
of the peace at the quarter feilions ; provided that eigiu of the jultices certify at llie
Joot of the eftreat that the flierifF expended fo much. And this allowance is lo be
out of the felTion fines if fo luucli be folvtnt j if not, the deficiency is to be out of
his own pecker.

■\ It is worth obferving that the cicik of the pipe oniitc infertitig in i\\o(e debcts all
fuch funis which the fheiiifs lot for in the fummonifler 's procefs, and which he con-
ceives to be difchargeable or reducible j which not onlv is a conGdcrable lofs to the

cafual

172

Old prnclice,
as to com-
pelling flierifF
to pay his
tots trV. by
fine and at-
taclinient.

No (herlff to
be attached
for any ne-
gleft relative
to his account
but by writ,
or warrant.

Of .THE EXCHEdUER ani>

he is to pay. Then he is to bring the debet to the trea-
fury, pay in the money, and get an Exchequer acquittance
for it, which he is to bring back to the pipe office, to be
annexed to his account. And if there be no charge fland-
i/ig out on his account he may have his quietus-, but if
there be, he cannot have it until he has fully cleared his
account.-

Formerly the fheriff after appofal had but fix days by
the rules and courfe of the court to bring in his accounts
from the feveral offices, to get his debet from the pipe office,
and pay his tots into the receipt of the Exchequer. And
if he negleded to pay his tots accordingly, the clerk of
the pipe having certified his default to the treafurer's re-
membrancer, the courfe was to fet three fines upon him,
giving him four days between each fine; and if he flill
negleded, then there went an attachment to the purfui-
vant againfl; him.

And the pradice was, when the fheriff was brought
in on fuch attachment, to make him account in cuftody
and not depart till he had finiflied it. *

And

cafual revenue, but tends to frullrate the execution of juflice, ns forfeited recogni-
zances and fines inipofed on officers of juftice for breach of duty, and on other of-
fenders, are contained in this procefs, Befides, feveral of thefe funis have been aftu-
ally levied, and are in the hands of the Ihetlffs ; and the delinquents, from the length
of lime flieiilTs have to pay in their tots, have had full opportunity of applying to
reduce or difcharge them. Wherefore, it feenis proper, that the clerk of the pipe
fhould include thefe tots in the fummonifter's procefs in the dehet, as well as others,
or as the fums which are totted for in the procefs of the pipe, and of the fecond
remembrancer, if not difcharged or reduced at the time he delivers his debet; as
by not doing fo, the tots in this procefs are attended with the fame mifchief as the
pnies in the pipe procefs, -viz the keeping the accounts of flieriffs (landing out for
years. Nate, pod fines for licences to accord are alfo in the fummonifter's procefs.

* Formerly when an attachment ilfued to the purfuivant agalnft a flieiiO' for not
accounting, not paying his tots, or not clearing his accounts j he could not be dil-

charged

REVENUE OF IRELAND.

'73

And by a general rule, {lieriffs who neglected to pay Ibidem,
their tots, or finifh their accounts in due time were to
ftand committed, and the purfuivant was to take them
into cuftody, without further order, to prevent which
there is a claufe in the ftat. 12 Geo. I. c. 4. that no
iheriff or lubiherifF lliall be attached by any officer of
the court of Exchequer or other perfon, for not being
appofed on any writ or procefs, for not finifhing his ac-
counts in due time, or for any contempt or negledl re-
lating to his account, but by -writ under the feal of the
court, or by warrant for that purpofe to be figned by the
Lord Chief Baron, or in his abfence by either of the
other Barons, to be executed by the purfuivant of the
court or his deputy, in which warrant the name of fuch
fherifF, 6"^. fhall be particularly inferted and his offence
particularly fpecified.

Afterwards * this pradice was altered, and when the Altered to
feveral fherifFs came upon their accounts, the court gave ^^^^ '"'^'
them four days for paying into the treafury the feveral

funis

charged therefrom but by a fuperfedeasy In confequence of an order of court for
the purpofe, on his (hewing, by the treafury acquittance or clerk of the pipes
certificate, that the tots were paid, and lodging the fame with the fecond remem-
biancer ; as appears amongft others, by the rules of this court of the 31 Jan.
1737, 2, and 25 July 1739 ^^^ ^S Apr 1740. Whereas of late years the pur-
fuivant lias taken upon him to difcharge fuch perfons from attachments, without
fuch authority, upon lodging the money with him; whereby the accounts in (uch
cal'es have ftood uncleared for years ; and the money all the time remained in
the purfuivant's hands.

* It may be here obferved that until the year 1704, it feldom appears that
more than three fines were impofed upon IheritFs either for not accounting, not
paying their tots, or not finifliing their accounts, but then the fines began to be
more excellive, and the procefs of attachment was neglefted ; and from the year

1709,

174 Of the EXCHEQUER and

funis with which they had totted themfelves} which if
they failed to do, the court at the inftance of the fecond
remembrancer, the firft of the eight days after each HTu-
able term, entered of courfe a conditional fine of five
pounds on them, unlefs they paid their tots in four days;
which if they negleded to do, that fine was made abfo-
lute and a further fine impofed, which was always double
the lafl: ; and at the end of the term thefe fines ifi"ued
in procefs to the fucceeding flieriffs. If the fherifl^s did
not pay in their tots before the following iffuable term,
the court on motion began to fine them de novo, and con-
tinued fo to do every fuch term, until their tots were
paid in and their accounts cleared ; which fines have
fome times amounted to ^1200 and upwards, and were,
as the former, iffued in procefs to the fucceeding (heriffs.

1709, until lately, fines were fet on (lieriffs without end for their neglefl, and no
other procefs whatfoever ifl'ued to compel them to this part of their duty. This
praftlce was of great prejudice not only to the revenue but likewife to the (herilFs;
for after they had been appofed in court they frequently left the profecuting their
accounts to their fubftieriffs, who having got the king's money into their hands
neither finiflied their accounts nor paid the tots into the treafury. And fines only
being fet on them for their negleft, and thefe going in procefs to the fucceeding
flierifFs, the fublheriffs for the time being, to indulge the preceding fublheriffs,
without the knowledge of the flieriff againft whom the fine iflued, oni'd on their
accounts for ihofe fines from time to time ; by which means the Crown was not
only kept out of thejii, but fometimes by the death of the flieriifs or their fureties
they were entirely loft, and the flierifts being often deceived by their fubflierifFs,
who informed them that every thing had been done, never heard of the fines
asanft them until perhaps the fubfheriff and his fureties died or became infol-
vent; fo that the fheiitf found himfelf loaded with heavy fines, and was left
to pay his tots and difcharge his account at his own expenfe; all which would
have been prevented, if the regular prccefs of the court had iffued againft
him.

But

REVENUE OF IRELAND. 175

But fince the flat, of 23 Geo. 11. c. 13, the fecond re- Latepraflice.
membrancer does not iflue any fine againft a fheriff for
not accounting, not paying his tots or not clearing his ac-
counts, until fix months after his appofal, and even then not
but in an ifTuahle term ; fo that if the appofal be in Hillary
term, the firft fine will not be until the Hillary term fol-
lowing; and as an attachment is not to ifiue until after a
third fine is eftablifiied, and as the fines are impofed but
every ifluable term, it will be upwards of two years be-
fore the attachment ifTues. The firft fine impofed is /lO,
the fecond £zo, and the third £40. But this pradice,
which is productive of very great inconvenience and delay,
feems to be founded on a mifconftrudion of this adt,
•which relates to jubjherffs only.

The flicrifii"s in their accounts totting themfelves with Proceedmgs
fome particulars, and in others o/;)7V;a-, the courfe has "S^"'"^- 'l^^"*-
been, to give them to the etid of the next illuable term onid,
after their appofal to procure receipts and other vouchers
in difcharge of the fums /' / for-, and if they do not
procure them within that time, then fuch fines are en-
tered and fuch procefs are fent againft them, as where
they do not account or pay their tots; and for impofing
fuch fines and ifluing fuch procefs againft them for fuch
their negled, the clerk of the pipe's certificate is the trea-
furer's remembrancer's warrant *.

* Here likewife has been of" late great neglf fl in not purfuing the ufual me-
thod, and taking the regular procefs for compelling the (hetiffs to clear their
accounts ; (for proceeding againft them by fines only has been found inefFeflual,
as the Ihefitfs, to whom fuch fines ilTued in procefs, oni'd for them, and their luc-
ceffors might uni for them again, and fo on (idHnfinitum ;) whereby the Crown is

defrauded,.

1)6 Op the EXCHEQ^UER a.nd

■Poundage at- By the flat. 12 Geo. I. c. 4. all fheriffs who fhall levy-
lowed the 1 I , 1 • / o /- \ 1
iheriff on any debts, duties, or money, (except polt fines) due to

debts to the }^ig Majeftv, bv procefs to them directed upon the fum-

Crown col- -i / / ^ r n 1 ; • r i

leaedbyhini. mons 01 the pipe or green wax (_orJ by levari out or the
Exchequer, fhall have an allowance on the accounts of
i2d. out of every 20s. for any fum not exceeding £100
by them levied and colleded 5 and of 6d. for every 20 s.
over and above the firft hundred pounds; and for all
debts, duties, and fums of money, (except port fines)
due to his Majefty, by procefs [on] fieri jacias^ and ex-
tent ilTuing out of any of the offices of the court of
Exchequer, one fhilling and fix pence out of every 20
fhillings for, any fum not exceeding one hundred pounds
by them levied or coUe6ted, and I2d. for every 20 s.
over and above the firft £100 * provided fuch fherifF
fhall duly anfwer for the fame upon his account by the
day on which he ought to be difmiffed the court, or in
fuch time to which he (hall have a day granted to finifh
his account.

When

defrauded, and the publick greatly injured. For the fums ufually o«/V for, being
fines and amerciaments fet on iheriffs and other officers by courts of jufticefor ne-
glefts and mifdemeanors, and recognizances forfeited in the King's bench and at
aflizes and felTions, which were intended as punifhments, are by means hereof
rendered vain and fruitlefs. And fometinies in faft thefe fines oni'd for have
been received by the fteriffs, and by negleiSl of calling on them regularly to
clear their accounts are funk in their pockets and converted to their own ufe;
but this inconvenience has been in a great meafure remedied by a refolution
lately made by the court of Exchequer, of not permitting fheriffs to o«« on their
accounts for former fheriffs, but making them either tot for fuch fines, or re-
turn inquifitions finding the ellates of the perfons fo fined.

• This claufe, by not being faithfully copied from one in the flat. 3 Geo. I.
c. 15. Brit, of which it was intended to be almoft a tranfcript, is not fenfe;
the word or being thro' raiftake omitted, and the wctd and being fubftitutcd

RE VEN U E oi' 1 R EL A N D. 177

When it apiiearcd to the court that the ful^flieriff had Penaitle? on

recejved the King s money on ilie procels ar.d ncgleUea cevin^ Kind's

to pay it, it has been ufual for the court, at the inftancc ""'"ey and

and in aid of the flicrift, to grant an altacnmcnt againlt j^g
the fubflieriff.

And by the 23 Geo. II. c 13. if any fheriff of any As aifo on
county, or county of city or town corporate, fliall pay his ^.f ii^^^i^l
fubfheriff or attorney any money, in order to be by them
paid over in difcharge of the accounts of fuch flieriff,
and fuch fubfherift or attorney (hall negled to pay over
into the treafury the fums fo to them intrufted, or which
fuch fubfheriff fliall receive on account of fuch fiieriff, and
to procure to be taken off, at their own cofls and charges,
all fines laid on fuch fheriff, on account of his not paying in
the fums fo received, within fix months from the time that
any fuch fums (hall be fo paid to fuch fubflieriff or attorney,
fuch fubflieriff, or attorney, (hall for ever after fuch failure

in place of on. Whereby an inftance is created amonglV many others that might
be produced, of the inattention too often given to the fiaming and wording Irirti
ftatutes. In the lad fellion of Parliament, heads of a bill were bi ought into the
Houfe of Commons and pafleJ there, /or the im['ro'vement of the caj'ual revenue and
for tht teller execution of fublick jujlice, by giving Iheriffs, as a further en-
couragement to colleft thefe branches of it, five fhillings in the pound, for the
fums fo collected ; but thefe heads of a bill were thrown out by the Hoiife of
Lords. Such an aft, it is thought if properly framed, belides iinpiovlng tlie cafual
revenue, would be a great means of reftraining the many riotous difordcrs and
flagrant breaches of the publick peace throughout the kingdom. It would
encour.ige the (heriffs to colltft thefe cafualties, which would in time prevent the
offences, inllejd of tru'ling this mod important matter wholly to their bailifts,
as is the cafe at prefent, and fwearing a pofiiive oath upon their appofal, on the
return made by thefe low peoplej who, as well fubilierili's (it is well known)
make largely thereby.

Vol. I. A a or

,^8 Of the exchequer and

or negle^n, be difablcd to take or execute llie office of
fublheriff.

Time may be But it is thereby provi'ded, that if any fubfherifF or at-
g,ante.i upon j (^^.^^ .^.ySy j,., motion to the court to enl.ir-e

his time for paying in luch money, ana taking ott tucli
fines, the court may, upon proof by affidavit that the
fheriff to be affccled by fuch motion had ciue no'Jce of
fuch intended application, examine into the matter, and
thereupon grant to the perfon fo applying fuch further
time fv.r paying in the fums, and taking ofF the fines be-
fore mentioned, as to them fliall appear reafonable; and
in cafe the fums fo received ihall not be paid in, and all
fuch fines taken off, within the time fo allowed by tlic
court, every fubfheriff and attorney fhail be liable to
the penalties and difabilities aforefaid.

Forfeiturefor y^,-,(j if any perfon wlio Hiali incur the difabilities afore-
office^aTj'er'^ faid, or either of them, fliall take upon him the ofEce of
incuring the fubflieiiff of any county or city, and be thereof con-
"* " '^ ' vided, he fliall for every fuch offence for.'.-it £$co, one

moiety to his Majefly, and the other to fuch perlbn as

fhall fue for the fame.

Procefs to Henry Clarke, Efq; late flieriff of the county of Louth

i|Tue againft j^^yj^j^ jj^^j jp^ office, ordered that fcire facias do iffue

isfc ofiTieiiffs againft his executors or adminifirators to compel them to

''•^'"^" enter on his accounts, 23 Jan. 17 10 *.

♦ So where there are joint flieiiffs, as in corporations, ami one only has afled,
upon an affidavit thereof the aftiiig flieriff only fhall be admitted to account ;
fo where one has died who never afted, the furvivor upon fuch affidavit fliall alfo
be ad[uittcd to account, without an^ fcire facias againft the executors or ad-
iiiiniftiators of the deceaied.

N. Loftus,

REVENUE OF IRELAND.

N. Loftus, Efq; late flieriff of the county of Wexford Sheriff ad-
having been in a bad ftate of health, during his flieriff- J,"'y'„^, ^'^, ^^*
alty, and llill continuing Co, and not liaving intcrmcd- lubiliciiir.
died with the green wax proccfs, or any other bulincfs of
his office, which his Majefty was entitled to any account
of, upon affidavit thereof, and that he was willing to pay
all liis tots, and fuch other demands as his Majctiy might
have on account of the faid office, his pcrfonal atten-
dance w-as difpenfed with, and his fubffieriff admitted to
pafs his accounts, his Mijefty's attorney general confcnt-
ing thereto; which it feems the court required, altho*
the officer faid that he had not known an inllance before
where, in fuch cafe the confent of the attorney general was
required. 22 June 1765 -|-.

Upon an application of the late iheriffs of the county sscrlffs not
of the town of Drogheda, to be excufed from appearing excufed from

dn' I ■ 1 1 < • . . accountin?,

accounting, on an affidavit that they had not received the procefs

any of the King's procefs, the court refufed the rno- not i^eJ^g ds-

T-> n I r ■ 1. ^.„. livered to

tion ; baron rower obferving that every ffieritl 13 an- them by the
fwerable fab 7io7nwe vice co'nitis for, and mufl pay in his P^'iu'^a"'-
proffers^ and iffues, whether be receives any of the
procefs or not ; and all v^'aifs, eftrays, goods of felons,
and fugitives, &c. not granted away by the Crown, muft
likewife be accounted for by him as Hieri'T. Every flie-
riff therefore, as the King's ancient bailiff of his reve-
nue, is bound by law to account, though lie liappen not
to have received any of the procefs ; but the not re-

f See Maddox 6;g, 659, fcfc. feveral inftances where fiierilFs and other officer*
accoinptants to the King, were adinitted to account by their attoinie;, and fee
th; torin of the Ihsrilfs recognizance before.

A a 2 ceiving

i8o Of the EXCHECXUER and

cciving fuch procefs is an excufc for not collecting thofe
fines and other debts which can only be levied under
fuch procefs: But if, on account of the neglecfl of the
purfuivant in not delivering any of the procefs, to
the flicriff the court fliould excufe the ll?erifF from
appearing and accounting, not only the certain annual
revenue paid unto the Crown (anciently and at this day
called the fherifFs proff'crs) but the aforefaid cafualties in
fi.veral inftances would be loft, and many other obvious
ill confequcnces highly prejudicial to the cafual revenue
would follow. Mich. 1772.

Sheriff having By the flat. 7 W. III. c. 13. every flierift* who (hall

obtained his /- i • , i i i • ■ /; i ■ i ■

4j uiet us nono P^i^ hisaccouuts, ?ina \\?Lve h\s qutettis cjt , his heirs, exe-
be called In cutors, <b'c. fhall be difcharged of all fnms of money

queftion after i • i i n ii i i • • • i . i i

four years. \'' hich he ihall liave levied or received, and pretended not
to be accounted for, unlefs fuch (heriff fliall be called in
quedion within four years after the time of fuch account
palTed, and quietus eft. And every officer, who fhall fend
out any writ or procefs, or by whofe default any writ or
procefs fhall be fent out, contrary to the ad, fhall for
every fuch ofl'ence forfeit to the party grieved /"40, with
hvs cofls and damages, to be recovered in any of his
Majclly's courts of record in Dublin.

Perfons ob- And by the ,12 Geo. I. c. 4. if any ofHcer or other

ftiuain-; le- pfj-fQpi concerned in the paffing fheriffs accounts, fh^iil

HITS in the ' r o '

paffing tfieir wilfully retard or hinder any flieriff in the paffing hip ac-
make"nuis-° couuts, or by his wilful negled, abfence or other undue
faftion. means, prev,.nt any fheriff from being appofed or caft

out of court in due time, or, after payment or tender of
their due fees in faid ad afcertained, fhall negledf to en-
rol, make out, fign, and deliver his cjuicfns in due time,
in every fuch cafe the perfons fo offending Ihull make

fuch

RE VEN UE OF IR E L A ND. . i8t

fiich rccompence to the party aggrieved, as fhaH bo order-
ed by the barons, upon complaint exhibited to them iix
a fummary method.

Whereas the ufual pradicc of the court is, that allj, '^"'^' '9'^
fhcrifFs of the kingdom fiioiikl p.iy in or legally difcharge ' "^^' '
all fuch fums of money as upon their appofal they t'jt
themfelves with, within fix days of their being fo ap-
pofcd, and the court taking notice that the feveral fherifFs
do, after their being fo appofed, ncgled profecuting, pay- *

ing, or difcharging their faid tots^ for conliderable times,
&c. to his Majefty's apparent prejudice, cfc. It is ordered
that every fhcritF, who, within lix * days after appoling
as aforefaid, does not pay or legally difehargc his tots as a-
forefaid, ftand attached by the purfuivant of the court,
until the further order of the court; whereof the faid
purfuivant is not to fail, but to attach the faid fheriff by
virtue hereof, as often as occafion fhall require as afore-
faid.

Whereas by former -f rules of the court the (hcrifFs Rule, ijtii
of the feveral counties, cities, and towndiipsof this king- ^^^^ '^7^*
dom were required to enter the names of their feveral
attornies, and file their warrants of attorney in the couir,
to the end his Majefty's officers may know when to call
for fuch returns from faid Ihcriffs, as they make on his
Majefty's procefs, which the faid fheriffs hitherto failing
to do. It is now ordered for the advancement and fur-
therance of his Majerty's fcrvicc, that every attorney of

• This rule is not now puifued, fee before, p. 172.

+ Upon the ftrideft fearch for feveral years before, I cannot find any rule
to this purpofc.

the

iS2 Op the exchequer and

(he court, who is appointed for any of llie faid flieriffs, do,
within fix days after the receipt of their warrant of at-
torney file the fame in this court ; and every attorney that
f]:inll fail tlicrein is to forfeit unto his Majefty the fum of
jj(^5 ftcrl. as a fine. And it is further ordered that all fherifls
who (liall fail in cleding and making their attornies, and
granting and fending them fuch warrants as aforefaid, fliall
be proceeded againil: according to the flatute in that cafe
made and provided,

Rule, 2ftk Upon motion of the attorney for the commiflioners

May 16S4. p£ }_jjg Majefty's revenue, that feveral of the (hcuffs of
this Kingdom, are very flow and remifs in profccuting
the clearing their accounts, or paying in their tots af-
ter they are appofed, tho' the court never gave them
above fix days after their appofal to pay in their tots, &c.
Ordered that if any fherifF, who fhall be appofed after
this day, fliall be remifs, and not pay in his tots in fix
days * after appofal, that then attachments to the pur-
fuivant (hail of courfe iflue againft him that fhall be fo
in contempt as aforefaid.

Rule. 26th It is this day ordered by the court, that their Ma-

April 169-, jefjy'g Auditor general do, for the future, upon the pafl!"-
ing any flierifF's accounts, give notice to Mr. Richard
Thompfon, and Mr. Chetwood, who are concerned for
the commiflioners of his Majefly's revenue, upon the
pafling the IherifFs accounts in the faid ofiice, to the end
the faid fherifFs may be fully charged for the cattle, &c.

• Vide ante.

Upon

RE VE NUE OF IRELAND. 1S3

Upon motion of Mr. Howard, folicitor for the cafunl R"'e, 3d
revenue, it is ordered for the fuiure, that the fnerilTs of '''"■' ''^''
this kingdvim do give notice in writing to -the foHcitor
for the c'lfual revenue, of their palfing their accounts, to
the end that the faid Iheriffs may be fully charged.

Where a fherifF hath totted or on'i'd for a former flieriff, ^"^[i^ of.
or charged himfelf in his accounts, for any perfon what- "MlTl,'^
foever, and hath not levied the fums he {o cliarged fi>'^['<f ^hea
himfelf with, he may apply to the court for a writ of
Afuftancc, which is granted upon the motion of an
attorney and an affidavit at the foot of the fchedule,
from the pipe roll, of the feveral fums the fheriff charg-
ed himfelf Avith, that fuch fums nor any part thereof
have or hath been received by him, or by any perfoti
for his ufe, but are ftill fianding out ; and fuch writ
of a^iftnnce is in the nature of an execution, to en-
able the fherifF to levy the fame, of the body, goods,
and lands of the perfons for whom he fo ow'V, or cliarg-
ed himfelf, and an enquiry may be held thereon; and
if lands be found upon fuch inquifition returned, a
cuftodiam fhall be granted.

But thefe oji'ics for former fheriffs feldom happen of
late, as inquifitions finding their eflates are now cxpe(2-
ed by the court upon the procefs of the pipe, purfuant
to the aforefaid rule of the 24th of February 1695,
which rule had a long time been neglcdled, and thefe
oi'tes carried on from IherifF to fherifT for a courfe of
years, to ihc great difirtfs and lofs to feveral flieriffs.

And

i84 Of the E X C H E vO U E R and

inquifitlon^ And tills Inquifition and the cuflodiam thereon are to

am thaeon' ^^' P^'oceded upon ill the fame manner as all others are;
and when the Iheriff is fatisfied the fums for which the
writ of ajfiflaine ifTued, either by having received them,
by their having been difcharged by the court, or pakl
into the trcafurv by the perfons chargeable therewith,
the cuflodiam may be diffolved on a confent of the at-
torney for the flierifF at whofc fuit the writ of aj-
fi/lnace had ifTued, the rule of which is entered of
courfe.

Cuaodiani a- So, wherc the cuftodiam is upon procefs at the fuit
rrifotS of the Crown, againft the (herifF for not clearing his
iog their ac- accounts, ou the fhcriffs againft whom the fame had
counts. iflued, difcharging the fines and reducing the recogni-

zances for which the OKies were, and paying the reduced
fums into the treafury, an order is conceived, on con-
fent of the folicitor for the cafual revenue, 'that the
cuflodiam fliall be diffblved, whicli rule is alfo enter-
ed of courfe.

Fines impof- So, where fines have been impofcd on flierifFs for non-
ed on (heriffs, exccution, or for mif- cxecution of any procefs direded

how reduced. r i l j i ^ i

to them from any or the courts above, and that the
fame have been eftreated and ilTiied in procefs, they
may upon fufficient caufe fhewn, or by confent of tlie
attornics who iffued the writs, be reduced by the com-
miffioners of reducement to whatever fums the faid
commidloners may think proper; and then, upon mo-
tion of the flieriff's attorney, an order is conceived th^t
the clerk of the pipe do make out a debet of the fum
to which the fines were reduced, for paying of the

fame

REVENUE OF IRELAND. 185

fame unto his M ijcfty's receipt, and on payment thereof
that the faid fines be abfolutely difcharged ; and if fuch
fljerifF hath taken any bonds, bills, or any other fecuri- '
ties for, or on account of, the faid fines, he is to re-
liore the fame ; or if he hath the body of the Iheriff on
whom they were impofed in cuftody for that caufe only,
he is on fight of the faid order to enlarge him, and the
prefcnt Iheriff is to be thereof exonerated on his ac-
counts. But note, this application to the court of

reducements is not necelTary but in the cafes of foreign
fines, which (as has been faid before) are fines for the
fame caufcs, impofed by the other two fuperior courts
of record, and cftre^ted into this ; for the fines im-
pofed in fuch cafes by this court, where the writ has'
iffued from it, may be difcharged, on fuch confent as afore-
faid, of the plaintiffs attorney, he being one of its own
officers, on paying fome fmall fum, as is before menti-
oned, into the poor box.

Whereas it appeared, on the appofal of the nieriffs Rule, ;Sth
of the counties of Leitrim, and Rofcommon, that the ^'■■^- '7H-
green wax procefs, which iflucd out of the proper offi-
ces had not been delivered by the purfuivant to them,
and the court being informed that by a fianding rule '*
thereof, affidavits Ihould be made of the delivery of
the procefs to the refpedive fheriffs ; it is therefore
this day ordered, that the purfuivant attending this court
do on the firft day of every Michaelmas term file an

* Mr. Hownrd, who fearched the books for above an hundred years could not
find fuch a rule.

Vol. I. B b f affidavit

iG6 Of thb EXCHEO^UER and

•f- affidavit in the proper office, fetting forth the re-
fpeclive times when, and to whom, the faid green wax
procefs were dcHvered by him or his racffenger.

t It is InipofTible for the piufuivant to make this affidavit unlefs he delivers
them himleif, v/hich is almofl iiiipoHible; and that his mefTengers fliould make
fuch affidavits, would be attended with no fniall expenfe ; and if the purfuivant
does his duty they are unneceflary.

N. B. This rule ffiould have been in chap. 14, but was not known when that
*!»pt^r was in the prels.

CHAP.

REVENUE OF IRELAND. 1S7

CHAP. XXL

Of THi FORFEITURES m this KINGDOM by the
REBELLION in 1641.

THERE were two confiderable forfeitures in this J^°fO"<"-
. , derable tor-

kingdom, which, as they were attended with very fehures in

peculiar circumftances, and as feveral ads of parHament this king.iom.

were made relative to them, imdcr which a great part of

the landed property of this kingdom is derived, deferve a

more particular enquiry.

Of thofc two forfeitures the firft was occafioncd by the At wl.it
rebellion which broke out in this kingdom on the 23d of
Odober, 1641 ; the other by the rebellion in 16S8, after
the abdication of King James and the revolution in favour
of William III; and Opcen Mary.

The former of thefe rebellions was begun and carried The rtkrioa
on, whilil the civil war was fubfifting in England between '" '^•*''
Kin£» Charles I. and his fubjeds ; and was afterwards
quelled, and the kingdom reflored to peace, during the
ufurpation of Oliver Cromwell, and before the reftoration
of King Charles II. by the contributions and afRftance of
feveral of his Majefty's fubjeds both in England and
Ireland.

And numbers of perfons, who had eftates in land and Aftofc?

, .... , J 1 • Cnr. I. Eng.

Other properties, having been engaged and concerned in fo, -heen-
this rebellion, the forfeitures to the Crown were fo confi- couragcinent
derable that the interpofition of the bnglifh piriiament g^,^ -
was by it judged ncceffiry ; and accordingly by an ad

B b 2 paiTcd

j88 Of the E X C H E (lU E R and

pafied there, 17 Car. I. it was amongft other things
enadcd, that all fuch rights, tit-les, inlercfts, &c. as
the faid rebels, or any of them, on the laid 23d of Odober,
1 641, had, or afterwards fl-iould have, in any lands or
other hereditaments, fliould be forfeited to his Majefty,
and fliould be deemed, adjudged, ve!kd, and taken to be
in the adual and real poftelTion of the faid King, his heirs
and fucceflbrs, without any office or inquifition thereof to
be found.

And reducing And fof reducing the rebels, and diftributing their lands
the lebtis. amongft fuch perfons as fhould advance money and become
adventurers in the redudion, two millions and a half of
acres were to be affigned and allotted in this proportion,
viz. each adventurer of ^Taoo was to have 1000 acres in
Ulfter 5 of £300, 1000 acres in Conaught ; of jC45'^»
1000 acres in Munfler; and of /^6oo, 1000 acres in
Leinf^er; according to Englilh meafure. And the bogs,
woods, loughs, and barren mountains, were to be call
into thefe two millions and a half of acres, and io thrown
into each man's divifion.

Quit rents. And out of thofe acres there was to be a yearly quit-rent

referved to thsCrov/n, viz. one penny in Ulfler, three half-
pence in Conaught, two pence farthing in Munfler, and
three-pence in Leinfter.

Survey and And by the faid ad a commifiion was to ifTue to furvey

aiionncnidi- aj[ [\^q lands of the rebels that fliould be forfeited, and to
meafure 625,000 acres in each province, cafling in bogs,
mountains, (sc. as above. And thefe lands were to be
divided amongft the adventurers by equal lot by tlie
commilTioners appointed under the great feal ; and each
allotme-nt was to be returned into the high Court of

Chancery.

RE VEN U E OF IRE L A ND. JS9

Chancery. And every adventnrer, by fuch allotment,
was to be in adual feizin of his fliare.

And by the ad every perfon within three months after Adventurers

11 1/1111 -T-A °'^ certain

allotment that fliould have 1000 acres in JLeinlter, 1500 quantity to
in Munfter, 2000 in Conaught, or 3000 in Uiflcr, was l^'*^ manors^
to have power to ered a manor, with a court baron and a
court leet, with all other privileges belonging to a manor,
and with deodands, fugitives goods, &:.

In the year 1652, the kingdom being reduced and the Ordinance,
rebellion ended, the Englilh parliament publilTied an of the^^riih^
ordinance, called, an ordinance for the fettling of Ireland ; '"w/our
in which, declaring that it was not their intention to
extirpate the iv'^olc nation^ almoft all the papitls of the
kingdom who were worth lol. were divided into four
clafTes.

Firfl, all perfons who before the loth of November, Fltft ciafs ex-
1642, had contrived, aded, or aided the rebellion, mur- HfcLtdeaat'e.
ders, or maffacres, which began in Odober, 1641, and
all jefuits, priefts, h'c. who had any way contrived, aided,
or abetted, and all perfons who fince the ift of Odober,
1641, had flain any perfon not bearing arms for the
Englifli, or who, not being then maintained in arms under
the command and pay of the Irifh againfl theEngliQi, had
flain any perfon maintained in arms for the Englifh, and
all perfons, who being in arms againft the parliament of
England, ihould not lay them down in twenty-eight days,
and fubmit to their authority, were excepted from pardon
of life or ellate.

Secondly, all perfons (not being comprehended in any Second dafs
of the former qualifications) who had born command in "^''«''»n'*=<i,

•*• ' and forfeit

the two lhif«i9.

iQo Of THE EXCHEOUER anIV

ihe war of Ireland againft the parliament of England,
were to be baniflied during the pleafure of the parliament,
and to forfeit two thirds of their eftates; and their wives
and children to be afligned lands to the value of the other
third, where the parliament fhould appoint.

Tliirdclafsto Thirdly, all psrfons of the popifli religion (not beinp;
comprehended in any or the rormer quaiincations) wlio
had refided in the kingdom, at any time from the ift of
Odober, 1641, to the ifl: of March, 1650, and had not
manifeftcd their conftant good affediou' to the interefl: of
the commonwealth of England, were to forfeit one third
of their eftates, and to be alligned lands to the value of
the other two thirds, where the parliament fliould appoint.

Fourtliclars Foiirthlv, all othcr perfons who rcfided ifl Ireland within
the time aforefaid, and had not been in arms for the par-
liament, or manifefled their good afFedions to its interefl:,
having an opportunity to do fo, were to forfeit one fifth
of their eftates.

Ordinance for By an Ordinance made in the year 1653, for the fatis-
doVof'advTn- f-i'^i'-'^n 0^ tli*^ adventurers and foldiers, the forfeited lands
turers and in thc couuties of Limsrick, Tijipcrary, and Wa^terford,
in the province of Munfter ; the King's and Queen's
Gountie?, Eafl and Weflmeath, in the province of Leinfler;
Down, Antrim, and Armagh, in the province of Ulfterj
together with the county of Louth if neceffiry, except
the baroiny of Athcrd^^e, were to be charged with the fuiTiS
due to the adventureps and foldiers, according to the ra-tes
before-mentioned; and to be divided between them by
baronies moictively by lot.

And

to (^ileit a
fifth.

foldiers.

REVENUE OF IRELAND. 191

And for the fatisfad^ion of the arrears of the forces there, Satls'afliori
\vho fliould be immediately diibanded, feveral other pro- i,°mJeyfor'ce»
portions of forfeited lands were fct out; partieiilarly, inihemile-
ihe forfeited lands beginning at the end of one itatutc
mile round the town of Sligo, and lb winging upon the
coaft, nor above four miles diftant from the feaj which
was called the mile-line.

Purfuant to this ordinance, commiflioners were appointed CommifTTon-
for putting it in execution, and for taking a furvey of the ""PP°'^' ••
forfeited lands, and for appointing a court for receiving
and hearing claims.

And' by the inftrudions given to the commifTioners, the irliTi (obe
fecond and third claffes of the Irifli above-mentioned, who |o'conaua|,\
forfeited one third or two thirds of their eftates, were to and Clare.
be tranfplanted into the province of Conaught and tlie
county of Clare, for the proportions to be allotted to them,
except the mile-line 5 which line was intended to cut off
thecommunicationof the Irifli with thefea, astheShannoa
was to cut them off from the refl of the kingdom-

Purfuant to thefe ordinances and inflrudions, com-
iniffioners of delinquency fat at Athlone, to determine
the qualifications of papifts •, and upon their decrees other
commiffioners who fat at Loughrea fet out the tranf-
plantations.

Many of the papifts did not take out their decrees, and Tranfpianu-
the tranfpiantation was not eompleated at the reftoration ; '"p" not com-

Dicncti fit the

although all the papifts lands were feized and fequeflercd, reftoraiion.
and the furveys were in hand and adually taking ; and

being

iga Of the EXCHEQ^UER and

bein?- thus feized and feqneftered on account of the re*
beilion, the ad of fettlernent afterwards vefted them in
the Crown.

Thus floocl the fettlernent between the parliament of
England and tlie rebels. But, for a clearer explanation of
the ads of fettlernent and explanation, it is neccfTary to take
a fliort view of the feveral tranfadions and treaties be-
tween the Kin" and the rebels.

CeffatJonof About the 15th of September, 1643, there was a cefTa-
arms between ^j p arms agreed upon and declared between the Kin?

the King and » r ■

rebels. and the rebels J and the 30th of July, 1646, articles of

peace were agreed upon between his Majcfly and them,
which were afterwards broke by the interpofition of the
Pope's nuncio.

Peace fon- Afterwards on the 17th of January, 1648, peace was

eluded be- again concluded between them, which the Earl of

twc£n them* •

Antrim, O'Neill and others m Ulfter, refufed to fubmit to;
feveral of thofe who had fubmitted to the King laid down
their arms, and upon the general tranfplantion were allotted
to their proportions, according to the ad for the fettlement
of Ireland, in the province of Conaught and Clare. Others
•of them attended KingCharlesII. in his exile, after the peace,
and v/aited his refloration for a reflitution of their eftates.
There was alfo another fet of men to be provided forj
and thefe were the proteftant officers who had always
continued loyal, and had fcrvcd in his Majefly's army,
and under his authority, from the beginning of the war
101649; whofe arrears had never been paid, on account
of their loyalty, when Cromwell affigned lands to fatisfy
the refl of the army. The King likewife thought himfclf

REVENUE OF IRELAND. - i^

in Tome fort obliged to take care of the interefts of thofe
adventurers who had lent their money upon the credit of
ads of parliament to which his father had affcnted •, and
likewife of tlic oflicers and loldiers who had lands fct out
for fatisfadlion of tlie arrears of their pay.

And, in order to fatisfy all parties he, on the 30th of King Cliarie*

November, 1660, fia;ned his declaration for the fctllc- J.'^^ .';ecla^a-
' ' ^ _ _ lion tor tiie

ment of Ireland. In which he confirms, in the fir ft place, feniemeiu of

to the adventurers all the lands poffeffed by them on the p7ot"fion

7th of May, 1659, and allotted to them according to the "^a^e for the

a£t of 17 Car. I. as to Englifli or plantation meafure; and ^ '''^"'"'tia.
engaged to make good the deficiencies of fuch as made
proof of them befoie a certain day.

He next confirms the lands poffefTcd by the foldiers And for the
and allotted them for their pay before the 7th of May, ^'''^"^"•
1659; excepting church lands, and fuch eftates as were
either procured by bribery, forgery, or perjury ; or fet out
by falfe admeafurement ; or which belonged to any of the
regicides and halberdiers; or to others who had fince his
refloration endeavoured to deflroy the publick peace, or
manifefted an averiion to his reRoration and government,
or which had been decreed by the court of claims or Ex-
chequer to any perfon.

The ofHcers who had ferved before June 5th, 1649 AnJ for the
fexcept fuch as had received lands for their nay due to '"J'X "'"«
them fince that day) were to be fatisfied for their refpcttive
arrears out of forfeited lands in fcveral counties therein
named.

Vol. I. C c Proteflants,

194 Of the EXCHEQUER a:<b

And for pro- Piotcftants, whofc cftatcs had been given to adventurers

l^.u'rreilues or foldiers (except fuch as had been in rebellion before the

had been ccfTation, or had taken out decrees for lands in Conaught,

given to ,,, . ^ . , . - ^

adveniurers. or Clare, jn recompenie or their rormer eltales, were
to be forthwith reftored, and the others reprifed.

And for in- Innoccnt papifls, who had been difpofTefred, altho' they

r.apifts. Ii3d fucd out decrces and were poirefTed of lands in Co-

nauglit or Clare, in lieu of their former eflates, were
notwiihflanding to be rcftored to their formej: eftates ;
and the adventurers or foldiers removed to make room for
fuch papifl were to be forthwith reprifed. But there
was an exception as to i innocent papilla difpoffefled of
tilates in corporations, who were to be reprifed in for-
feited lands near fuch corporations.

And for re- Rcbels, who had fubmittcd and conftantly adhered to

beis, who j]^g peace, and remaining at home, had fued out decrees

had fubmit- r ' . ^ o _ '

ted and ad- and obtained poiTclTion of lands in Conauglit, were to
peace ^° '''^ be bound tliereby, and not be relieved againft their own
ad. But if they had ferved faithfully under his Ma-
jefly's enfigns abroad, and had not obtained decrees and
lands in Conaught, they were to be reftored to their former
eflates ; but not until the adventurer or foldier who was
to be removed had a reprife affigned to him, it being
more inconvenient to the latter than to the former to
wait for reprifals.

<Juit rents And every fuch adventurer and foldier fo fettled, and

reic-ivec. evcry perfon fo reftored or reprifed, was thereby to pay
to the King, his heirs and fucceffors, a rent of three-
pence for every acre in the province of Leiniler, two-
pence

REVENUE OF IRELAND. 195

pence farthing for every acre ia Munfter, three-half-
pence for every acre in Conaught, and one penny for
every acre in Ulftcr, according to the Englifh meafure.

(lio-

By a commiffion under the great feal ot this kingdom, Comm!

I • 1 icA-i'i 1 /-!• • ""^fs appoint-

bcaring date 30th ot April in the 13th year ot his reign, edforT

• execut-

his Majefty appointed Commiffioners for puttin? into mg the deda-

..,'* , .,.,... , , , ration, and

execution the leveral matters contained in his laid decla- inftruftions
ration, and gave them inftrudions for that purpofe, by S'/*^" ''^^'"■

'-' r I ' J How to pro-

which they were to caft up the whole debt and demand of ceedastothe

the adventurers, as well thofe who were fatisfied, as adveinuters-

thofe who were in part or the whole deficient, as alfo all

the forfeited lands afligned to or for the adventurers,

according to the furvey commonly called Do(!^or Petty's

Down admeafurement ; and they were to compare the

faid demands and lands together, and what the fciid

lands fell fhort of fatisfying the adventurers, according

to the rates, meafures, and proportions, of which all

or any of the adventurers were poffefTed on the 7th

of May 1659, they W'Cre to fet apart fo much of the

forfeited lands in the counties of Lowth, Catherlough,

Kildare, or fome other convenient place, for their

fatisfadion.

And in order to the more particular apportioning or Pmciamntion
dividing the faid lands amons; the adventurers, they were '"*'" '"="'«

J^ . t) . ' •' tor tlic ad-

to caufe proclamation to be made in all places in Ireland, ventures to

diredin? every adventurer, his afii^nec, or accnt, who ''11!:" TV •
D J ' o ' t ' catrs ot their

had received any fatisfadion in land for his adventure, ailotn.ent.
within 40 days after fuch proclamation, to deliver to the
commiirioners, in writing under his hand and feal, a
certificate of the houfes, lands, i6)'c. poiilfied by him,
together with the content of acres, both profitable and
unprofitable, as the fame were admeafured to him; and

• Cc z if

196 Of the EXCHEOUER and

if fuch adventure were for houfes in any city, fuch adven-
turer was to deliver in not only the particulars fet out to
him, but alfo the value of them.

And the ad- ^j-jd fuch of the faid adventurers and fokliers as had

venturers and ^ r r t • t 1 • 1

loidieis to re- taken iurveys or their lands were at a certain day to
turn the lur- brine; in to thc commiffioners fuch furveys, or duplicates

\eys oi their ^- ^111 1 i-i 1

lands. thereoi, together with the held books ; which the com-

mifRoners were carefully to compare with the furveys
taken by order of the late pretended powers; and if any
confiderable difference fliould be found, they vvere to
afccrtain fuch adventurer's and foldier's poffeffion, by fuch
of the faid furveys as fhould be moft for the King's ad-
vantage; yet fo, that if the foldier or adventurer fhould
find himfclf aggrieved, they were to appoint fworn fur-
veyors to re-furvey the lands in queflion, &c. and if
information fliould be made to the Lord Lieutenant, &c.
that profitable lands were enjoyed for unprofitable, the
fame was to be inquired of by a jury ; and the profitable
fo enjoyed was to be re-afi'umed for reprifals of others.

Tliecom- And thc faid commlfTioners were out of the f^iid certifi-

niake up catcs and furveys to make up books of what was due to
hooks, fJc. each adventurer, and toafcertain the pofTefTion of fuch to
whom lands were affigned, therein exprefling who was
the former proprietor, the town-land or denomination,
liiv. the content, number of acres, the parifh, barony,
county, and province in which fuch lands lay ; and where
it appeared that any adventurer or his affignee had more
lands than were fulFicient to fatisfy his debenture, and
that fuch pcrfon was in any other place deficient, or had
purchafed the right of any deficient adventurer, fuch
overplus was to be alTigned unto him towards fatisfadion
of fuch deficiencies.

And

RE VENU E OF IRELAND. 197

And in the refioring of innocents to their cftates the The quaiifi-
commifTioners were to obferve the following dired^ions, inmcent
viz. not to reftorc any as an innocent papilt, that, at I'^i^'^s.
or before the ccfTation which was made upon tlie fifteenth
day of September, 1643, ^'^^^ o^ ^^^ rebels party; nor
any, who being of full age and found memory enjoyed
their eftates real and perfonal in the rebels quarters}
(provided that, where any citizen or inhabitant of the
eityofCork, or of the town of Youghal, or any other
perfon, was not permitted to live in the English quarters,
but was expelled from thence, and driven into the quarters
of the rebels, then and in fueh cafe, fuch inhabiting
in thofe quarters, and there receiving any benefit of their
eftates, fliould not be conftrued or adjudged any bar or
impeachment of their innocence;) nor fuch as entered
into the Roman catholick confederacy, at any time before
the articles of peace concluded in 1648; nor fuch as at
any time adhered to the nuncio's or clergy's party, or
papal power, in oppofition to the King's authority ; nor
fuch as had been excommunicated for adhering to the
King's authority, and afterwards owned their offences for
fo doing, and were relaxed thereupon from their excom-
munication ; nor fuch who derived their titles to their
eftates from any who died guilty of any the aforefaid
crimes; nor fuch as pleaded the articles 'of peace for their
eftates; nor fuch as, being in the quarters which wtre
under the authority of the late or prelent King, held cor-
refpondence with, or gave intelligence to, fuch as were
then in oppofition againft the late or prcfent King in
Ireland; nor fuch as before any of ihe peaces in 1646, or
1648, fat in any of the confederate Roman catholick

aftcmblics

1.9^ Of the E X C H E O U E R ano

aflemblies or councils, or a£led upon any commiflions or
powers derived from them, or any of them; nor fuch as
empowered agents or commifTioners to treat with any
foreign papal power beyond fcas, for bringing into Ireland
foreign forces, or were perfons who a£ied in fuch negotia-
tions ; nor fuch perfons as had been wood-kerns or tories
before the marquifs of Clanrickard's leaving the govern-
ment of that kingdom.

Adventurers And the faid commiiTioncrs were to take care that ad-
to'^be'^remifed Venturers and foldiers in the poffeflion of the eftates of any
forthwith. innocent proteftant, or papift reflored to his eftate, fhould
be reprifed in lands of equal value.

To prepare a Thc commilfioncrs were to prepare a particular of all
fbr't^i^tu'r«ln ^hc forfeited lands in the counties of Wicklow, Longford,
the counties Leitrim and Donegal, and alfo of the forfeited lands, ^c.
^^^^ ' "^ ' not already difpofed of, in Conaught and Clare, being
within a mile of the Shannon, or of the Sea, commonly
•called the mile line, and within any corporation in Ireland;
and they were to get the fame valued, deducing the
value of the improvements by building or repairing houfes,
on any leafes or contrads for leafes in any of the corpora-
tions aforefaid, the value of which improvements were to
be afcertained.

How to pro- Tiie commiffioners were tlien to prepare an. account of
credastoiiie [\^Q perfonal arrears of fuch officers, as fcrved in Ireland
490 Lets. {jgfQj-g t]jg 5th of June, 1649, and had not received any
lands or money in fiitisfudion of their arrears, before or
fiiice the faid 15th of June, 1649, and the commiffioners
were to make an cltimate o{ the refpeclive fecurities
appointed for the fatiiifadion of fuch officers; in order to

which,

RE VE NUE OF IR E L A N D« 199

which, they were to value tlie houfcs, lands, iij'c at
eight years purchafe, dcduding the value of the improve-
ments, and if the faid fccurity (hould not extend to fatisfy
twelve lliillings and fix pence in every pound of the faid
arrcar, they were to proportion the fatisfadion according
to the fecurity ; then the faid fecurity v.-as to be fold by
publick file to the beft bidder, not under ciglit years
purchafe, dedu6tions being made for the improvements *.
And by thefc inftrudions 18 pence in the pound of the
value of the houfes fet out in the 49 fecurity, were to be
referved to the crown.

And for the better quieting and fettling the feveral Patents to be
perfons intended to be provided for by the declaration and cmi^ficates"
this act, the chief governor for the time being, upon ''g"ed by the

._ ^ 111 • rr n cominiflioiiers

certificates iigncd by the commiiiioners, or any five or \^c.
more of them, exprefTmg the names of the perfons, the
quality of their eftates, the number of acres, the barony,
county, and province in which fuch eftates lay, and the
rent refervable to the Crown, was authorized, at the requeft
of the perfons ^o concerned, to caufe efFedual letters
patent under the great feal to be paffcd to them, without
any further or other orders from the King.

* Yet note, that this fecurity v.-as afterwards made up Into lots, and part in
certificates and patents to certain truftees, in truft for the feveral perfons concerned
ill the lots, according to their refpeftive debentures, their proportions being men-
tioned in the patent of every lot ; and every pcrfon concerned had a right in
equity to compel the faid truftees or patentee^ to coiivey unto him his proportion of
the lot, being eftimated according to the proportion of his debt. But many of the
inferior officers have been to this day without latisfadicn, and the whole has been
fwallowed up b/ the truftees, who generally were 'the principal peifous concerned.

100 Of THE EX C HEOU E R and

Where (lie Tlie commiffioners, having fully executed their commir-

books were "ons, werc to dchver up their books unto the Auditof
to be depofit- general, and duplicates of the fame to the Surveyor general,
to remain there as of record.

Complaints The King's declaration for the fettlement of Ireland,

King's deda- though intended to provide for all interefts, did not fatisfy
raiioii. all parties. The adventurers and CromwelHan foldiers had

220. indeed all that they could afk granted them therein ; but

the officers who ferved before 1649, and whofe loyalty
only had hindered their being paid in the time of the
ufurpation, were treated with great inequality, with re-
gard as well to the quantity of their debt (a provifion
being only made for the proportion of 12s. 6d. in the
pound) as the fecurity afllgned to them, which was not
likely to hold out to anfwer even that proportion. What-
ever reafon they had to complain, their duty and aftedion
to the King made them declare themfelves ready to be
concluded by his Majefty's pleafure. But the h-iHi were
more clamorous ; and thofe who were entitled to the
benefit of the articles of the peace in 1648 thought it
very fevere treatment, that their rcftitution fhould be
poflponed till reprizals were found out and affigned to the
adventurers and foldiers who had got poffcirion of their
eflates. They complained flill more heavily againft the
inilrudio.n given to thofe commiffioners, in which the
qualifications for innocency were made fo very firitl.

Reafon of One of thofe marks of delinquency, viz. enjoying their

mTrk^drde- cftates in the rebels quarters, was certainly rigorous; but

Jjntjucnc)'. the reafon upon which it was grounded was, that the

rebellion being almoll twenty years before, and the Irifh

having.

REVENUE OF IRELAND. aoi

having, it was fuppofed murdered all the Englifli, or
driven them away, it was not pofliblc to procure, at that
dirtance of time, witneffcs to prove particular ads of
rebellion againft moft of thofe who were therein con-
cerned-

The commifTioners for executing the declaration fat at Proceedings
Dublin, and publiHied proclamations, requiring all adven- nlifiionerTin-
turers, '^sc. within forty days to bring in the particulars of cfFetiual.
llicir eftates, and all perfons to enter their claims before ^^^^'^'
the firft of May. But very little was done in thefe refpecls,
/or want of a law to warrant the proceedings of the com-
milfioners; and the judges having declared their opinion,
that the declaration, being only an ad of flate, was no
warrantable rule to walk by in the difpofing of mens
cftates, very few or none of the Irifli entered their claims.

In order therefore to remove fome objedions to the Aa of
King's declaration, and carry it into legal execution, the '^"'^'"^"'•
famous a6t of fettlement, 14 and 15 Car. 11. was made,
of which it will be neceflary to give an abflrad of the
general claufes, with fome obfervations and points adjudged
thereon.

And by this a6l all manors, cables, houfes, lands, 6'C T.andsnmife-
which at any time from and after the 2^d day of Odober "C'"e"'S' F'f-

/■ - . , . n , • , . , ^ fcized or le-

1641, were leizeci or fequeitered into the hands of, or to queikred
the ufe of King Charles I. or II. or otherwife difpofed of, "°'"\"'^a'-tcr

- ^ . ^ _ ' ' 2', Oct. 16 I,

or let out to any perlon or perfons, ufe or ufes, for adven- £?V.
turers, arrears, reprizals, or otherwife, whereof King
Charles I. or II. or any * adventurer, foldier, reprizable per-

fon

• Theffi foldiers and adventurers were obliged to cl.iioi In order to divert the

lands which by the vefting ciaufe were in the King; which Is plain from the two

V L. I. D d claufeg

202 Of the E X C H R O U E R and

fon or others, refpejfiively, had and received the rents and
profits, by reafon or upon account of the rebelHon or war;
or whereof the adventurers, officers and foldiers then or
formerly of the EnghTn army in this kingdom, or -f- tranf-
planted or tranfplantable pcrfons, their heirs or alFigns, or
any other perfon vvhatfoever, upon account of the faid
rebellion or war, were in feifin or pofTeffion, on the 7th
day of May 1659; on which were fet apart or referved,
towards thefatisfadion of any the faid adventurers, fuldiers,
or other perfons, in confldcration of any money or pro-
vifions advanced or furniflied, or for arrears of pay, or in
compenfation of any fervice or other account whatfoever*
or referved in order to a reprizal for fuch incumbrances as
were or fhould be adjudged to any perfons out of the faid
lands, or for any other purpofe whatfoever; or whereof
any cujlodiam^ leafe for years, or other grant whatfoever,
had been made ; or unto which the King's father, or
himfelf were then anywife entitled, upon account of the
faid rebellion or war ; or which were then wrongfully de-
tained or concealed by any perfons whatfoever ; as alfo

claufcs of making out certificates ; for by tbefe, the comminioiiets were empowered
to make out their certificates according to every man's intereft; and on fuch certi>-
ficates the chief governors, \ic. were to order letters patent ; fo that the ibldier and
adventurer being to begin a title from the King, was to make out his right before
the commilTioners, and the patent was to be granted not in the ufual way, where it
was ex gratia by letters from the King, ^nA fiat to the chancellor ; but this was to
be ex debiio juJUiirr, and founded only on the certificate of the cotuiiiiffioners,
without any order from the King. Gilb. rep. 242.

•f- Tranfplanters were fcveral Irifii proprietors of the popidi religion, who, by the
late ufurping powers during the difotder of the times, were dirpofitfTcd of their
eftates, merely for being papifts ; and many of thefe, having afterwards fued out
decrees, were put in poflcllion of lands in the province of Conaught and county of
Clare, in compenfation of their former eftates. Now, in the recital or preamble
of the aft of fcttlenient, it is faid, that tho', as thcfedecrees were aifls ol their ow.i,
they ini£;iit without any injulUce be denied relief, yet they are lelloted fubjeft to
the provifoes and conditions thetcLn mentioned,

all

RE VENUE OF IREL A N D. - zo$

all chantries, and all manors, lanfls, rents, tithes, pen-
lions and other hereditaments whatfoever to them belona:-
ing, which were in the fciiin or pofTcinon of, and out of
which any rent or duty was referved, by any, who by the
qualifications of the aQ. lliould not be adjudged innocent
perfons ; as alfo all lands and tenements belonging to any
ecclefiartical perfons in their politick capacity, and that
had formerly by them been let in fee farm, the right ., ,■

whereof was in any perfons who fbould be not adjudged in-
nocent; as alfo all leafes that had been made by any eccle-
fiaftical perfons of any lands or tenements belonging unto
them in thv;ir politick capacity, or to any perfons who
Ihould not be adjudged innocent, were adjudged and
declared, as from the faid 23d day of Odober 1641, for- Declared for-
feited to the King his heirs and fucceflbrs ; and were from ^f'lf ^ from 23
that time veiled and fettled in the real and adlual poffenion
of him his heirs and fuccelTors; without any office or in-
quifition thereafter to be found * ; notwithflanding the for-
mer proprietors or reputed proprietors of the faid eflates,
or any of them, were not attainted for the faid rebellion
or war.

But it is declared that the ad fhould not extend to the ^ottdi-neai
avoiding of any conveyance or difpofition of forfeited ance» by'pro-
\ands, ^c. made fmce the 2';d day of October 1641, by tei'tants, ed-

* ^ venturcn or

any protellant adventurer, or ioldier, or other perfon, of or foidien, iSc,
from fuch perfons whofe ellates, if they had not fo dif-

* The nonoiPanie in the clofe of this feCuOn was by th? Iri/h popifh proprietors
thought fevere; but in anfwer to this it was faid, that if there were no attainder of
the Irilh, it was in favour to them ; that (o they might not be corrupted in blood,
but left capable to inherit or putchafe afterwards ; and that tlia complaint had been
much more juft; if they had bees attainted by adt of parliament, without further
proccfs, as had been dons in leifer rebellions. Rep. of fir Hen. Finch. Cart*
». 2. app. 76.

D d 2 pofcd

2C4 Of the exchequer and

pofed of them, would have been confirmed to them by the
rules in the act limited.

Nor to per- Ngr to the avoiding of any contradt for lands in Conanght
planted 10 the Or Clare, fet out by decrees, made by proteftants or others
province of ti^at purchafed any lands from the perfons tranfplanted

t-onaiight or , . * ~- • , , tt-- i r^ c

county of thither; nor to entitle the King to the mean profits ot
Ciaie. ^f^y Qf j]^g f^ij forfeited lands, fince the day aforefaid fet

out to any adventurers, foldiers, or perfons tranfplanted
into the faid province or county ; or let by the late ufurpers
for yearly rents, or granted by them, and confirmed by
the King's declaration aforefaid, and by the avll ; other
than fuch of the faid rents then in arrear and unpaid, and
other than forfeited lands concealed.

Nor to lands Nor to be conftrued to forfeit and veft in the King any
belonging to honours, manors, lands, o'C on the 23d day of Odober

tlie college of , , . , . ^ r t^ ? i-

Dublin, or to 1641, belonging to the univeriity or Dublin; or to any
thechurch,or archbifhoD, bifhop, dean, prebend, dean and chapter, or

to any corpo- f ,- n • 1 r • 1 • 1 ■ • 1 •

ration, or to Other cccleiiaitical perlons in their politick capacity ; or
fone particu- ^^^ other College, hofpital, church collegiate or parochial ;

Jar peiions , , , j j -/i,- c -n

therein or to the church wardens and parilnioncrs ol any parilh

named, church for the ufes thereof; or to any guild, corporation

or fraternity ; or to any parfon, re6tor or vicar of any

parilh church ; or to fome particular perfons therein named.

Nor to fnno- ^o"* ^o vfft in the King, or take away any eftate, right,

cent protef- (j^'c. from any * protefiants, their heirs, executors, adminif-
tants. • ' ■•

* Tliefe innocent proteftants and papifls were likewife obliged to claim in purfu-
ance of the aft, becaufe they were obliged to make out the qualification of inno-
cence ; but when they made that appear, ll.cy were not enforced to take out any
new patents, becaufe they were not to bt-gin any new title from the King, but
weie remitted to their old title to fuch lands as they claimed; and the lands came
put of the Crown, not by any patent, or new grant, but by ths diveiling claufe in
the aA. Cilb. rep,

trators

RE VENUE OF IRELAND. * &o$

trators or alfigns, who did not join with the faid rebels
before the 15th day of September 1643, whereof upon the
faid 23d day of Odober 1641, they were fcizedor [KilTcffed
or entitled ; (other than fuch eftate as they were fcized or
polTfiTed of, to tlie ufe of the faid rebels) nor to any
judgment or decree obtained by them in the late courts of
claims, or in any of the four courts in Dublin ; or for which
any judgment or decree fhould be confirmed or made by
the commiffioners appointed by the King for the execu-
tion of his faid declaration and inflrudions.

Nor to any eftate, right, &c. of any innocent papift, Nor to mna-
or their innocent heirs, executors, adminiftrators or ""' p^plAs,
affigns.

All perfons their executors, adminiftrators, and affigns, Perfons to

to whom any lands belonging to fuch proteftant or inno- ^^'''?'" '^""^^

cent papift had been alfigned or diftributed, to be firft pro'ciiams or

reprized before any other. p^p'ids were

* ■' alLgneii, lirfl:

to be rcpiized.

All the manors, lands, 6'c. fo vefted and fettled in To remam in
the King, (except before excepted or provided for as afore- [jj^ ^,'",V'*
faid) to remain to the King, his heirs and fucccftbrs, to ciared by ii,e
the intent to be fettled, confirmed, reftorcd, or difpofed SIu^ll,"" ^
to fuch ufes, and in fuch manner, as in and by the faid
declaration and inftrudions and by the acl are declared and
appointed; and the faid declaration and inftruflions are
thereby, with the additions and alterations thereby made,
ratified and confirmed.

And the manors, lands, tenements and rents whereof Ecdefiaflical-
any archbiihop, bifliop, dean, dean and chapter or any j^*'^"^"^ ^'^"
other ecclcfiaflical perfons whatfoever, iu tlicir politick
capacity, were actually feized, or poiTcfTcd in the year

1641,

2o6 Of the E X C H E Q^U E R and

1641, and through the fury of the times had bcendifpof-
fefled, were to be forthwith reftored, and delivered into
iheir quiet and peaceable poiTcffion.

Saving rights Saving the rights of all others (other than fuch pcrfons
who fhould not be adjudged innocent papids) by this ad.

vt' c-thers.

LeafesTor And ieafcs granted for any certain term of years unex-

ftops, he' pired, by any archbilhop, &c. or any other ecclefiaflical
forfeited, _ perfons, of any lands to them belonging, and whicii were

civen to tlieir , , _. ^ _ . , n 1 • 1 xr- r .1

uipeaive by tiie act iorleitcd or velted in the Kuig, are tor the re-
^^■"- mainder of the term unexpired of fuch leafes, given and

confirmed unto the refpedive fees or bodies politick to
whom the reverfions belonged; except they lay within the
fecurity of the 49 officers ; and except all forfeited leafes,
that exceeded the term of 60 years, of any chantry lands
or houfes lying within the fecurity of the faid officers, and
which were not furrendered nor fcntenced to be fur-
rendered to the church in or before th.e years 1640 or
1641 ; the remainder of fuch term unexpired being
efteemcd part of the fecurity of the faid officers.

ChuTcli lands And out of the lands belonging to any archbifhop,
}^ianted in fee ^jfjjQp ^c. Or othcr ecclefiaftical perfons, which had

iarni, and for- r' _ r ' ^

ieited, to be been granted in fee farm, and were by the ad forfeited
w'aTo't'au?- ^'^^ vefted in the King, feveral yearly fums were to be al-
nientation to jotted and fet out for the better fupport and maintenance
b^ftopr.^'bi-" of feveral archbifhqps and biiliops therein named, and their
fkops, isv. fucceflbrs, for ever. And to the provoH of Trinity college,
college" r\c?^x Dublin, (out of the forfeited lands in the arch-

bifhoprick of Dublin) and his fucceiTors for ever £300 per

an«»um.

And

RE V ENUE OF IRELAND. 207

And all impropriations or appropriate tithes forfeited or Impropria-

_ . , [r- I • I • ] r rr i i • n tioiis or im-

veited in the King, his Iicirs ana luccellors, by this aa, or propriate

othervvife forfeited and efchcatcd to him in riaht of the tithes lor-

Crown (if there were no lea(cs thereof in being unforfeitcd, fettled on in-

or as foon as fuch leafes fliould expire, or be otherwife '^'V^^^;"'s »"'*

»^ ' their luceel-

determined) are thereb* giyen to the church for ever, and fors, where
fettled upon the incumbents and their fucccfTors, bavins: ''^^^ ''""^^*"=

r _ _ ' & or do arile,

the adual cure of fouls in thofe parirties where fuch im-
propriations were, and fuch impropriate tithes did arife ;
referving fuch portion thereof to be fettled upon the vicars
and choir-men of each cathedral church for the increafe of
their maintenance, as the Lieutenant, &c\ and council
fhould think fit; they the faid incumbents and their
fucccfTors paying to the King, his heirs and fuccefTors,
fuch rents and duties as were formerly paid for the fame,
with fuch increafe of rents as by the faid Lord Lieutenant
and council fhould be adjudged reafonaWe ; or from the
expiration of the faid unforfeited leafcs refpedlively *.

* For the explanation of the feveral claufes relating to Impropriations it is to be
obferved, that although the granting words are as full as the claufes about augmen-
tations and the college, yet the feveral bifhops of the diocefes wliere thofo impro-
priate tithes lay thought it advifable to pafs patents lor them in trull for their
clergy; upon which, and not before, the fcveial incumbents enjoyed the dune as
foon as the old leafes from the Crown expired.

Several refloties being appropriate to religious houfes, they fo continued until the
dlfToiution, and then they came by the King's grant into lay hands, or continued in
the Crown, who made long ieales of them to feveral pcrfons Now, fuch as weie
the inheritance of the fubjeft, and were forfeited by this rebellion, the King gives
abfolutely by the a£l to him who had the vicafage, as an augmentation of his living :
and fuch as were in leafe to proteilants, or unforfeiting perfons, he grants iikewilc
to the vicars, or thofe who had the cure ; and foon after the expiration of the un-
forfeited leafes, the Duke of Orniond had many of thefe leafes ; but as foon as they
were expired they came to the clergy, their biihops having before paffed patents ibr
the ufe of their clergy.

Provided

«o8 Or THE E X C H E O^U E R and

Lord Lieii'c-- Provided that notluns; in the a<^ (hould extend to the

"he"bidrpre- difpofing or altering of any impropriate redories or tithes,

liJeiits of or rents, enjoyed by, or fettled on the Lord Lieutenant, &€.

Cmiiu^'iirriot or enjoyed by the lords prcfidents of Muufler and Conaught

ta be preju- in rigiit of thcir places.

diced as to

pI.'eTao- And that the Lord Chief Juflice of the King's bench,
ries, tfc. and Lord Chief Baron of the Exchequer, and maftcr of
the roll-;, or any other of the King's officers, fhould and
Saving fnr might have and receive fuch X port-corn of the fevcral
port-corn. rcdories which formerly had been paid and referved.

Loid iJeiite- The Lord Lieutenant, &c. to allot fuch perfons (who

cTict; tv to by ^he rules of this ad fliould be refbred unto the faid

allot recom- rcdorics impropriate, in cafe no fuch annexation fhould

fto"rabieper- ^^ made) fuch recompcnfe out of the fame impropriations

fons for their 33 fllould be tllOUght fit.
reiftories iiii-

ll7cd\'o '"'" All adventurers, their heirs and affigns, and all other
churches. perfons claiming to have any lands or tenements as original
Adventurers, advcnturcrs, or under adventurers, were to pay to the

topavoneOf. -, . ^ ,, , , ^ , ^ .^, . ' •^ -

year's piofit King oue tull year s value or the pronts iiium-g out or the
of their land ]ands poffefTed and enjoyed as aforefaid, to be paid by two

to tlic Km?. i*^ .... _ ^ Aiii

equal payments withm the Ipace or two years. And all
foldiers, their heirs or alligns, or any claiming under them,
were to pay an half year's value of the profits ifluing out
of the lands pofTelicd and enjoyed by them, in fatisfacflion
o! arrears, to be paid at one entire payment.

Etafmus Provided that ail lands fettled or conveyed before the

Smvih, lifq; fiid day of May, 1662, on Erafrous Smyth, Efq: for any

thelandsfwt- . -^ ■' , . ' ,, , , r

iedonhlmfot pious or otlicr ctiaritable ule, Ihould be exempted trom
anypiousufes p;iyi,ior the year's rent herein before impofed S.

exempted i - .-> .; r J a 4

from fuch t For port corn fee chap 4. And

payment. § '1 his liratmus Smyth was a cnnfiJeiable adventurer, and concerned in the ad-

vcrituies upon the douUin^ ordinance in 1643, b which all ihey who adventured

money

REVENUE or IRELAND. 209

And forfeited leafes of any mefTuagcs or lands not ex- R^fiJue of
ceeding 31 years or three lives, from the 20th day of ijfeafor^t
Odiobcr, 1641, the immediate reverfion, &c. whereof y'^^''^"'' tiircc

III, . ~ -n • I 1 lives, wheie

belonged to any innocent proteitant or papilt, inight be the immedi-

granted by the Lord Lieutenant, &c. unto fucli innocent '"cievetfion

re verfi oners, who by virtue thereof fhould hold and enjoy noccnt pro-

the faid leafes airainft the Kine, his heirs and fucceflbrs, '<-:'^='nt."y P»-

, ° ^' • pift, might l,e

and all otlier pcrions. granted by the

Lord Lieute-

Providcd that no undifpofcd or unconfirmed lands in reveifior.er.
the province of Ulfter, which had come, or fhould come to Lands in
the King's hands, fhould be fet out in fatisfadion of defi- rerer'ved°for
cient adventurers ; but that the fame fliould be wholly re- fcpriiais.
ferved and difpofed of for reprifal according to the full value
and worth ; unlefs the forfeited lands in other provinces
fhould not be found fufficient to fatisfy thefe deficiencies.

money on pretence of carrying on the war in Ireland (though it really was for the
ufe of the parliamenl in England againft the King) v/ere to have double fatisfaftion in
lands in Ireland. Now tho' by this aft thefe adventurers were only to have fatis-
faction for the fums they really paid, yet they had fo much favour (liown them, that
they might apply the deficiencies of foldiers or adventurers to the overplus, and fo
continue their pofleflion. This Erafmus Smyth, then being an old batchelor, made
the then Duke of York believe that he fhoulc: have the remainder of all his
fortune in cafe he died without iiTue, and there being then little probability of his
having iffue, the Duke became agent for him, and got him all the favour poffible
in the aft of fettlement. But the pretence was, that feveral publick pious ufes
ftiould be performed by the faid Erafmus Smyth after he had palTed patent of his
efiate, which was valued at four or five thoufand a year. The Duke required
him to fettle the eftate according to his promife, which with much ado he fettled on
the Duke in failure of ill'ue of himfelf, and at the fame time founded a fchool in
Tipperary, another in Drogheda, and a third at Galway, all which were far fhort of
the value of what he propofed to fettle to pious ufes ; however he was connived at
for the reafons before-mentioned ; but he afterwards married and had fcvcral fons,
and his defendants have ever fince enjoyed the eftate, fo that the Duke of York
was difappointed, and the intended pious ufes not executed.

Vol. I. E e And

2IO

Of the exchequer and

Lands granted
by the King,
dfc. to (land
charged with
fuch rents as
the lands of
adventurers
and foldiers.

Where
greater rent
was referved
in the patent
than the quit
rent would
amount to
then iuch rent
to be paid,
and no other
quit rent.

And it was enaded that all the lands in Ireland granted
by the King under his great feal of England or Ireland,
and any way ratified by the ad, fhould ftand charged
with a year's rent, or a year and an half's rent, and fuch
other like quit rents and annual payments wherewith any
the lands of adventurers or foldiers flood charged, to be
raifed, levied, and paid as other the like rents and pay-
ments by the ad are appointed to be paid.

Provided that where a greater rent was referved upon
any fuch grants and letters patent than the quit rents
referved by this ad would amount to, then the rent
referved by the letters patent fliall be duly paid, and no
other quit rents ; faving to the King, his heirs and fuc-
cefTors, all right and title to any manors, lands, C^c which
he or his father had on the 22d day of Odober, 1641, ia
right of his Crown of Ireland; and which were then, or at
any time within ten years before, in charge in the Exche-
quer, (otherwife than by inquilition of lands in Conaught
found and returned in the time of the Earl of Strafford's
government) and which were not fince difpofed by the
King, or his father, by letters patent under the great
feal of England or Ireland; and other than fuch rights and
titles as in and by a' certain ad of parliam.ent pafTed in
England, entitled, An ad of free and general pardon,
indemnity, and oblivion, were mentioned or intended to
be barred or extinguiflied.

Eftates of
papills,reftor-
able, to be
charged with
an half year's,
if they took
no lands in

And the Lord Lieutenant, &c. and council were
empowered to charge, for the ufe of the King, the
efiates of papifls refforable by the ad, not exceeding
the proportions following, viz. all papifls who took no
lands in Conaught, one half year's value, and fuch as took

lands

REVENUE OF IRELAND. 21I

lands in Conaught, one year's value of the cftatcs nnto Con^iugiu,
which they were or fliould be reftored ; to be paid into the L.^r's vaiu\
receipt of the Exchequer for the fatisfying unrcftored it'theytook
perfons for want of reprifals ; or for the purchafing of re- to enlarge the
prifals, adventures, arrears, incumbrances, or other allowed '""^' for re-
intcrefts by this ad, from fuch as fliould be willing to fell
their rights ; whereby the land defigned for reprifals might
the better hold out to anfwer the ends of the King's de-
claration.

The a£t of fcttlement was far from giving fatisfadion to Aa of fettle-
all parties; it was much complained of by the Irifli, and "Sio^y'^'
by none more juftly than the 49 officers, whofe merits did Carte.v. 258.
not admit of a difpute, and who were the only perfons that
could in flrid juftice demand the payment of their arrears.
They were many of them ancient inhabitants of the king-
dom, and of the mod confiderable and befl interefted per-
fons therein ; had loft great eftates by the rebellion, and
had diftinguilhed themfelves by their loyalty. Notwith-
ftanding which feveral grants and provifoes had been
obtained from the King, and inferted in the ad, which
intrenched upon the fecurity allotted for the payment of
their arrears.

A bill of explanation was prepared by the Lord Lieute- g;]] ^f e^pj^.
nant and council, and fent over to England in September, "^''O" '"^"^

,^ , ri-i T- iT^) from Ireland,

1663; the purport or which was to explam tlie Kmg s and irs pur-
meaning in fome claufes in his declaration, to affign a better port, ^'afte,
fecurity to the 49 officers, to prevent the reftitution of the
Irifli to lands and houfes in corporations, (which was done
for reafons of ftate, upon a reprefentation from the commif-
iioners of the multitudes fo reftored) to take away a fixth
part of the foldiers and adventurers lands, and thereby to
iocreafe the ftock of reprifals, and to make provifion for

E e 2 fome

V. 290

212 , Of the EXCHECtUER and

fome eminent perfons who were cut oft from all manner of
relief by the power of the court of claims being determined.
There had been four thoufand claims of innocency entered
in that court, yet they had not time to hear fix hundred of
them at the day their commilfion ended. The claims of
all innocents that had been tranfplanted into Con aught
were, by the commiir:oners inftru6tions, not to be heard
till thofe of innocents who had no land were firft ad-
judged ; fo that not one of them had been heard. There
was in the bill fomething done for thefe, and for the
people of all forts, towards their fecurity and fettlement,
beyond what was done by virtue of the former ad. To
increafe the ftock of reprifals, the want of which was the
great obftru6lion of the fettlement, there was a claufe in-
ferted for refuming into the King's hands all eflates which
had been obtained by bribery, forgery, perjury, fuborna-
tion, falfe admeafurement, and other undue means, or
were enjoyed by perfons that had by any overt adt oppofed
his majefty's reftoration, or had fince endeavoured the
diflurbance of the publick peace.

obic-afons But feveral objedions being made on all fides to the bill,

H>ade to It. ^1} parties grew weary of the unfettled condition in which
they found themfclves, and grew difpofed to relax fome-
thing of their feveral pretenfions. To this difpofition in
different interefts there were other confiderations which
feemed to render a general agreement pradicable. Upon
examination of the pretended a6ls and ordinances of the
late times, and the feveral books of fubfcriptions, and the
times when they were made, it was difcovered that one
entire moiety of the adventurers money was fubfcribed and
paid after the doubling ordinauce, and confequently half of
the lands fet out to them ought to be retrenched, they
being to receive only fimple fatisfadlion for fuch money as

they

REVENUE OF IRELAND.

21'

they really and bona fide advanced. And yet the adven-
turers who demanded reprifals were moft of this fort.

There were likewife grofs abufes difcovered in the
manner of fetting out the adventurers fatisfadion -, for
they had whole baronies fet out to them in grofs, and then
they employed furveyors of their own to make their ad-
raeafurements ; and thofe finifhed, they had never fince
brought in their furveys or field books into the Surveyor
general's office, or to publick view. Thus they had ad-
meafured what proportions they thought fit to mete out
to themfelves ; and what lands they were pleafed to call
unprofitable they had returned as fuch, let them be ever
fo good and profitable. In the moiety of the ten counties,
wherein the fatisfadion of the adventurers was fet out,
there were 245,207 acres fo returned. Several perfons,
in cafe the King would grant them fee farms of all thofe
lands held as unprofitable in five of thofe counties, ofl'ered
to give an higher rate for them, one with another, than
was paid him in quit rents for the profitable ; and it was
probable that others would do the like in the other five
counties. The lands held by the foldiers as unprofitable,
and returned as fuch into the Surveyor's ofiice, amounted
to 665,670 acres, as appeared by a particular recital thereof
in the certificates of the proper officers.

Abufes dif-
covered in
the manner
of fetting out
the fatisfac-
tion of the
adventurers.

Befides the dedudions to be made on this account, if
the lands both of the adventurers and foldiers were re-
duced, as they ought, to Englifli meafurc, according to
the ads, above 500,000 profitable acres would be faved to
his Majefty for a fund of reprifals.

When

214 Of THE EXCHEaUER and

Ptopofaii of When the bill of explanation was taken into confide-
Roman^Ca- f^tion in England, propofals were mace by the agents for
thoiicks, the feveral interefts. The Roman Catholicks, bi. fides a

Cajte, V.2. ^^p^,^j ^^ ^^^ Englilh ads of 17 and i 3 Car I. and all at-
tainders fince October, 1641, and the eflablilhment of the
Down admeafurements, and Earl of Strafford's furvey, the
confirmation of all the decrees of the court of claims, and
fatisfadion to polTefTors for improvements, propofcd that
all the lands belonging to the Roman Catholicks in 1641
fliould be vefled in his Majefty, who thereout fhould
aflign 1,000,000 acres of profitable lands, plantation mea-
fure, to the adventurers and foldiers, in full fatisfadion of
all their pretences to lands for adventures or arrears ; to
the 49 officers their fecurity, if it did not exceed their de-
mand ; to innocents adjudged by the court of claims, the
lands decreed them ; and the refl: to be fet out for fatis-
fadion of publick debts, provifions, &c. before the cefTa-
tion, and to provide for the nominees not already reflored,
in fuch proportions as his Majefly fhould think fit, till
after the fubdivifion and diflribution of the refl among the
feveral interefts j and then one moiety thereof to be ap-
plied for the benefit of fuch proteflants, intended to be
provided for in the fettlement, as fhould by the alterations
thereof be mofl prejudiced in their refpedive fatisfadions,
in fuch proportions as his M:ijefly fhould think fit ; the
other to be diftributed to fuch of the Roman Catholicks
as fhould be the greatefl fufFerers by the faid alteration.
Thefe moieties were to be taken refpedively out of the
lands affigned to the Irifh and Englifli by the ad of fettle-
-ment; each party fupi)lying wliat was to be diftributed to
the fufFerers of their denomination. They propofed like-
y/ifc to advance his Majefty's revenue by quit rents and

fines

V. 2. 30j.

REVENUE OF IRELAND. 215

fines payable out of lands to the fum of /^ 200,000 a
year J to which all the other interefls readily agreed.

The foldiers defired that the Earl of Strafford's furvcy, fropofals or
and Sir William Petty 's, might be compared and adjufted, fo !^°J3'"dVnm
as to form thence an authentick rule and flandard, rers, Carte,
whereby to know the proprietors quantities, qualities,
and values of the lands; and that all the lands whereof
the Roman Catholicks were pofleffed in 1641 being vefted
in the King, two fifths might be reilored to them, and
the other three fifths diftributed among the feveral En-
glifli interefls. The adventurers complaining that they
had loft above 200,000, acres by the decrees of the
court of claims, defired that the reft of their fecurity
might be continued to them. But thefe propofals
being oppofed by the Irifli, all the Englifli interefts
agreed in making another, viz. that all the decrees and
fettlements already made to the Irifh fhould be confirmed
to them, as fully as they were decreed, unlefs the Irifli
defired a review; and that 400,000 acres more fhould
be fet a part for nominees, but all the reft of the lands
vefted in the King to be continued and diftributed among
the feveral Englifh interefts. The Irifh objected to
the uncertainty of this propofal, as not mentioning
where the 400,000 acres were to be fet out, and as
being very far fhort of giving fatisfadion to many
hundreds of innocents yet unheard, whofe rights were
faved by the ad of fettlement, as well as to the nomi-
nees; computing this deficiency at 170,000 acres,
with regard to tranfplanted perfons in Conaught,
befidcs what would be. requifite tofatisfy other per-
fons provided for in the former ad, but yet unre-
ftored. This gave occafion to various computa-
tions

2i6 Of the EXCHEQ^UER and

tions and difputes about the materials and flock for rc-
prifals; and to leffcn the uncertainty and difficulty of
that matter, the adventurers and foldiers confented to be
reprifed in quantity of acres only, and not in value,
worth, and purchafe.

Final agree- The Roman Catholicks at laft to end all difputes pro-
parties, Carte, po^ed, that if, for the fatisfadiion of their interefts,
V- 2- 303- the adventurers and foldiers would part with one third of
the lands refpe£tively enjoyed by them on "May 7th 1659,
in coniideration of their adventures and fervice, they
were ready to agree to it ; this propofal was in fine ac-
cepted, and one third of all the King's grants (except
thofe made to the Duke of York, and fome others) being
like wife retrenched, all matters of any confequence were
thereby adjufted.

And bill of Thus was the fettlement at lafl effeded by the com-
expianation ^^^^ confent of all the feveral intercfls concerned: and

agreeable ..^ .. '

thereto, Carte in confequencc thereof the Englim council, on May 18th
T. 2. 304. 1665, ordered that the adventurers and foldiers fhould
have two thirds of the lands whereof they flood pofTefTed
on May 7th 1659, that the Conaught purchafers fhould
have two thirds of what was in their pofTefTion in Sep-
tember 1663, that what any perfon wanted of his two
thirds fhould be fuppiied, and whatever he had more
fliould be taken from him; that the adventurers and
foldiers fhould make their eledion where the overplus
fhould be retrenched; and the 49 men fhould be
entirely eftabliflied in their prefent pofTeflions. And
upon thefe refolutions the a6t of 17 and 18 Car. II. feCs.
5. ch. 2. or ad of explanation of the ad of fettlement,
was drawn up and received the royal afTent.

And

REVENUE OF IRELAND.

217

And by this ad the lands, tenements, liereditaments, Lands, ^c.

-, n.-iTr-ii n r r ^ j vefted in the

tsc. veued in the King by the a6t 01 lettlement, are de- King by the
Glared to be veiled in him freed and difcharg-cd from all act ot letile-

I 1 r 1 nient dilchar-

eiiates tail, and from all conveyances made betorc the ed from efta-

23d of Odober 1641, by any tenant in tail, and from '" tail, tifc.

all titles and eftates derived by, from, or under fuch

conveyance, and from all remainders, reverlions, rights,

titles, interefts, c^r. to be difpofed of and fettled to

the ufes limited and declared by that and the prefent

ad.

And it is thereby declared that no perfon, who by the Perfons not
qualifications in the former ad had not been adjudged .^ud^ed'inno-
innocent, fhould be thereafter adjudged innocent, fo as to cent barred,
claim any lands, £e?c. but fhould be for ever barred and
excluded from all claims, Gfc.

And it is enaded that the adventurers and foldiers Adventurers,
who on the 7th of May 1659, were feized or pofTeffed of g.^ 'oidiers.
any Lands, <b'c. towards the fatisfadion of adventures or confirmed in
arrears, and all deficient adventurers fhould hold, and enjoy, '^'° ''^"^'^^•
and be fettled in fo much of the forfeited lands vefted in
his Majefty, as fhould amount to two thirds of what they
had, or ought to have had, on the 7th of May 1659, to
be computed by Irifh meafure, according to the Down
furvey, where the Down furvey had been taken, and
where the Down furvey had not been taken, by the
StrafFord furvey, or by fome other furvey to be taken ;
wherein the unprofitable land fhould be caft in together
with the profitable ; which two thirds fhould be held

Vol. I. F f and

2i8 Of the EXCHEQ^UER and

and enjoyed by them, in full fatisfadion of any right
or claim they might have by virtue of the former
a£t.

Adventurers, And no adventurer, foldier, forty nine officer, or pro-
to bTreprifed tcftant purchafer, in Conaught, or Clare, before the ilt
two thirds, of September 1663, in poffeffion of lands reftorable
poiTeffed. was to be removed until he fhould have as much other

forfeited lands fet out to him, as fhould amount to two

thirds of the lands fo to be reftored.

Direftions to
be obferved
when the ad-
venturer, fol-
dier, l5fc. was
in pofTeirion
of more or
Icfs than his
two thirds.

Ail deficient
adventurers
to be fatisfied
in the fame
barony or
County.

And in order that there might be as little change or
alteration of poffeffion as fhould be confiflent with the
end of the a€t, it was direded that where any adventu-
rer or foldier fhould be found to have in his poffeffion
more lands undecreed away, than his two thirds fliould
amount to, he might continue poffeffion of fo much as
the commiffioners fhould adjudge his two thirds to
amount to, and the overplus to be cut off at his or their
elcdion. And the like rule to be obferved in the re-
trenchment to be made from the proteflant purchafers ia
Conaught, and Clare. And where any adventurer or fol-
dier fliould be found to be poffeffed of lefs land than his
or their two thirds fhould amount to, that then he might
continue in poffeffion of what he had, and the refidue to
be fet out and made up of other forfeited land, to be
allotted and fet out as near as might be to the lands in
his poffeffion.

And it was further direded that all deficient adventu-
rers, who were to be fatisfied for two thirds of fuch their
deficiencies, and all the adventurers, foldiers, and pro-
teffant purchafers in Conaught, and Clare, to whom lands
were to be fet out for the making up their two thirds,

ffjould

REVENUE OF IRELAND. 2ig

fliould be fatisfied in the fame barony or county, or
in the next neareft in value, it" it could be conveniently
done.

And the commiffioners for execution of the ad were Rooks to t.e
thereby diredled to caufe books to be made, in which commiiHo-^
fhould be entered the portions allotted to each adventu- "'-•rs and re-

, . , ,. /.-> r- 1 • I • 1 1 turned into

rer, and loldier, C5f. ror their two third parts; and to re- ,|,e Exche-
turn a duplicate thereof into the court of Exchequer, 'i"er.
there to remain of record.

And upon a certificate under the hands and feals of Patents to be
the major part of the Commilfioners, of the lands fo al- f^',ifi',ltTo"
lotted, with convenient defcriptions and denominations thecom-
thereof, and prefented to the Lord Lieutenant, 6'^. he *"' '°'*'^^"
the Lord Lieutenant, &c. was thereby authorized and
required, to caufe letters patent to be pafTed of fuch
lands, without any further letters or warrants from his

Majefty. '^'here eftate

•^ •' for lite onlf

recovered by

And where the eftate in any lands recovered by any an iriih
Irifli claimant, by any decree by this ad confirmed, per'fonagaina
fliould not be greater than for the life of fuch claimant, ^^^i^'" 'lie
the commiffioners were to give the perfon againft whom nl^^giu 'take^
the decree fliould be made his eledion to take the re- f''^. reverfioi!
verfion in fee of fuch lands, expedant upon the deter- thirds in
mination of fuch eftate for life, in lieu of his full two °'^" '^"'^s.
thirds; or to have his fuH two thirds fet out to him eilatrfoMiTe
prefently out of fome other forfeited lands. And where only left in
the eftate fo recovered by an Irifli claimant fliould be againft whom
fuch a remainder, or reverfion, as fliould leave to the decree, irv.
perfon againft whom the decree fliould be made an the fa;iie in
eftate for the life of fome other perfon onl;, the com- fatisiadion of

* •" .^ oneot the

t t 2 millioners thirds.

220 Of the EXCHE0,UER and

miflioners were to give the perfon againft whom the de-
cree (liould be made his eledion to continue the pofTef-
Hon of the land during the life of fuch perfon, in fatisfac-
tion of one of his third parts, together with an allotment
of another third part, or to have his full two thirds fet
out to him out of fome other forfeited lands.

Such letters
patent con-
tirmed againfl:
the King dif-
charged of all
eftatcs, isfc.
not tlierein
faved.

49 officers
confirmed in
lands not de-
creed away,
ifc.

Proteftant
purchafers
Irom^anf-
planted per-
fons to hold
two thirds.

And all letters patent granted by virtue thereof are
thereby confirmed unto the feveral perfons therein named,
according to the eftates therein granted, againft the King,
and all other perfons claiming by, from, or under him,
difcharged of all forfeitures for non-payment of money,
or not putting in of claims, i^c. and of all eftates tail, and
all other eftates of freehold or inheritance, and all rever-
fions, remainders, titles and interefts whatfoever, not
decreed or already allowed, other than what were intended
to be preferved by this ad, and fhould be referved in the
faid letters patent.

And it is thereby further enaded, that the proteftant
officers ferving before 1649, and not excluded by the
former ad, and who had received no lands or money for
their pay due to them for their fervice, fhould hold and
enjoy, and be continued and confirmed in all and Angular
the lands, &c. not already decreed away by the commif-
lioners, and in the benefit arifing from the redemption of
mortgages, ftatutes and judgments, &c. >

And it is thereby enaded, that proteftant purchafers
before ift September 1663, from tranfplanted perfons in
Conaught and Clare, fhould hold and enjoy and be con-
firmed in two thirds thereof, to be allotted them by the
commiffioiiers, and to be entered in books and pafted by
letters patent, as in the cafe of adventurers and foldiers.

And

REVENUE ov IRELAND. 2ii

And it is further enaded, that neither adventurer, NTo perfons to

foldier, 40 officer, proteftant purchafer in Conau^ht or ''^ repnfea

^'' ^ ^ o above tv.o

Clare, tranfplanted perfon, or any other perfon, entitled thirds.
to rcprifal, fliould be enabled to demand further than 2
full third parts.

And it is further enaded, that all lands by this or the All l.mds

former ad vefted in the Kin?, or reftored by virtue of any \^.^^^ '" ''^^

'-',./ •' ''^'ng, or re-
decrees, or by virtue of any claufe in this or the former ftored, fubjeft

ad, and not particularly, by exprefs words, excepted from jn'^^^'J^'"^^

quit rents in the fame claufe, fhould be fubjtd and act.

liable to fuch quit rents, to be paid his Majcily, ab in the

former ad is direded*; faving only that the lands in the

province of Ulfter, which by the former ad were charged Lands In

with one penny the acre quit rent, fliould be thenceforth ^^^" '*' two

, , . . , . pence the

charged with two pence the acre quit rent. acre.

But a power is thereby given to the Lord Lieutenant Power given

and council, within the fpace of three years, to make fuch 'o '•!« council

. /- 1 • ,1 '° ^ozie quit

moderation or abatement of the quit rent as they mould rents.
think fit, where the quit rent fhould be fo near the value
of the land as to difcourage improvement, which order of
council, enrolled in the Exchequer, is thereby made as
efFedual as if thereby enaded.

confirmed.

And decrees made by the commiffioners under the for- Decrees of
mer ad, whereby any proteftants had been declared irfno-^ innocency
cent, are thereby confirmed. And -J- decrees whereby

• On this claufe chiefly it was determined in tliis court, in the cafe of the King
V. Dardis, Hill. 1667, that the eftates of innocent papills fhould be fubjcd to quit
rents.

t The decree of the commilHoners could not reduce the eftate of an innocent
papift, fo as to give him a lefs eftate than what he had before, for the decree did
not make a title to the innocent papift as it did to the adventurer or foldier.
Gilb. rep. Kcllet v. Mc.Carty Moore.

any

222 Of the EXCHEQ,UER and

any papifts had been declared innocent, and which fhould
be taken out within a certain time, are thereby likewifc
confirmed, with fome exceptions and reftridiions; but the
perfons fo declared innocent and reftored are thereby
debarred from fuing for mean profits.

Decrees of And wliereas many perfons had put in their claims

^a"«"/"«f%ot before the former commiffioners, as innocent perfons,
toentitis thereby demanding fo nc fmall parcel of land only, or
any other deriving a title to fomc fmall part from fome Irifh papifl,
lands. and thereupon no oppofition being made, the commilfioners

declared the claimant, or the perfon under whom the
claimant derived, to be innocent quoad hoc-, after which
the claimants, 6'^. alleging themfelves to be declared inno-
cent, entered upon great eftates in feveral counties, as
ciivefled out of the Crown by fuch judgment of innocence,
whereas if the whole eftates, to which the claimants pre-
tended, had been then in queftion before the commiffioners,
the adventurers and foldiers therein concerned would have
been fummoned, and might have produced proof of their
nocency ; it is therefore enaded, that no fuch decree of
innocency quoad hoc fhould give fuch perfon any title to
enter upon or enjoy any other lands, than what were
particularly mentioned in fuch decree.

Innocents left And becaufe feveral perfons had been decreed innocent,

to law, the but ]^^^ ncvcrthelcfs not been reftored, but had been left

agaliiii them, fo the courfc of * Ihw for the recovery of their pofielHons,

by trying their titles, it is thereby enadedj that the defend-

* Tliis was where a papift was innocent, and pretended a title to land, and
fummoned the proprietor to appear before the commiflioners, and the proprietor
not only denied tlie innocence but likewife the title of the papiil claiming the eftate,
there if his innocency was found, he was found innocent at large and left to the
law to try his title to the eftate.

ants

RE VENUE OF I R EL AN D. 225

ants in fuch claims fhouid within three months make
their tlcdion, whether they would relinquifli the poflcf-
fion of the lands in controverfy to the King, and refort
to other forfeited lands for their two thirds, &l\ or abide
a trial at law ; and if they fhouid eledt a trial, and the Irifli
claimant fhouid fail to profecute his title, or a verdidt
and judgment fliould pafs againft him, then the adven-
turer, foldier, <S?t". was to hold the land to him and his heirs ;
but if a verdiiSt and judgment fhouid pafs for the claimant,
or no fuch election fliould be made, then the adventurer,
foldier, &c. was to be excluded from demanding his two
thirds. But it is thereby directed that no other title fhould
be given in evidence by fuch Irifh claimant, but fuch as
was alleged in the claim exhibited before the com.mif-
fioners.

And the aci further directs, that in cafe of doubts or Doubts
defects arifins: or appearing therein, the commiflioners ^f'""'"? '^ j^*'

C' rr o explajned by

might, within two years next after theirfirftfetting, acquaint Lord Lieute-
thc Lord Lieutenant and council therewith, and that fuch "^"'^"^

' council.

order of amendment or explanation as they fhouid make
in writing, within the faid two years, and enrolled in
Chancery, fhouid be as effedtual as if it had been part of
the a£t.

And in confequence of the lafl: mentioned claufe in the doubts by

foregoing aO., and of certain doubt"? propofed to them by ^°'^'^ Lieute-

the commillmners, they did by an order of council, bearing council,

date 9 April 1666 and enrolled in the court of Chancery, EftatesTef/ed

order and declare, firft, that all efcates, (sc. which did on the requeilered,

23d of Oflober 1641, or at any time fiice, belong to any taken°andad-

Irifh papift, or which had beeo returned by the civil fur- judged for-

ir>. r 11- 1/1 -nj *eircd to and

vey, or Down furvey, as belonging to any Jriln papiU, nnd yefted in his
which at any time after the 23d of October 1641 were Majefty,

•' -' ' . , without lur-

feiZCd, ther proof.

224 Of the exchequer and

feized, or fequeftered, or vefted in his Majefty, upon account
of the rebelhon (excepting fuch eflates as had been decreed,
to innocents, and belonged to them on the 22d of Od^ober
1 641, and excepting fuch lands as iiad been reflorcd to
the former proprietors by fome claufe in either of thofe
ads, and excepting any lands for which lome judgment
or decree was had by a proteftant in the late court, or
pretended court ©f claims, or in any of the four courts,
before the 22d day of Augufl 1663) fhould at ail times
thereafter in the four courts fitting in Dublin, and in all
courts of juttice, and in all trials, adions and fuits, both
in law and equity, as well between his Majefty and any
of his fubjeds, as between party and party, without any
further proof, be always conftrued to have been feized,
fequeftered, and from the 23d of Odober 1641 forfeited to
his Majefty, without any inquifition or office found, ^c.

After adjudi- And fecondly, that after the commiflioners for executing
"inland the faid ads fli'all have adjudged any of the faid lands, fo
alter certih- vcftcd or forfeited to his Majefty, to any perfon or perfons

^gnt paiiedr ^^^® ^Y ^^^^ ^''"'^ ^^^ ^^^ * entitled thereunto, and fhall have

the rights of granted their certificate accordingly, and letters patent

(except aT' ^1^11 be thercon paflTed, the rights, titles, and interefts of

herein are ex- ^n perfons whatfocver who had not been adiudaed inno-

cepted) for .

ever con- cent, as vvcll fuch as were proteftants as papifts, (hould
eluded and {^g thereby concluded and barred for ever; other than

barred, ■' ... . .

fuch rights and titles which ftiould be referved in the
letters patent ; and other than fuch rights as arc the proper
ad of the party, to whom fuch letters patent fhall be
granted, or of thofe under whom he claims as heir,
executor, or adminiftrator; and other than luch debts,

• By i/je ferfotis entitled muft be underftood perfoni entitled by the a£l to receive
ccitificates. Gilb. ante 216.

leafes.

REVENUE OF IRELAND. 225

Icafes, and payments whereunto the fame are by the faid
a(3s made liable; and that the faid lands, 6'f. in the faid
letters patent contained, fliould be by the faid ads con-
firmed, according to the feveral eflates thereby granted,
againfl the King and all other perfons bodies politick and
corporate.

And thirdly, that all adventurers and foldiers, their heirs What ettaie
and affigns, fliould have and enjoy an eftate of inheritance JerVat'cMo"-
in fee fimple in fuch lands as fliould be certified to belong fliers (hall
to them; unlefs fome leflTer eftate fliould be therein ex- lamiVibad^
prefsly limited ; and that in cafe fuch lefier eftate fliould j"'%ed, b'c.
be fo limited, the party fliould be reprifed out of other
lands, fo as to make up his two third parts, by the faid
ads intended to him, equal in worth and value to others
who fliould have eftates in fee fimple certified and granted
to them.

Upon the conftrudion of thefe ads, a confiderablc
queftion arofe, whether the eftates of innocent papifts
reftored were liable to quit rents. When the fettlement
of Ireland was under confideration before King Char. II.
previous to the palling the declaration, the Irifh papifts
urged that they fliould only hold by their old tenures, and
pay their old rents ; but the agents on the other fide
(amongft whom was the earl of Orrery) infifted that as the
rebellion was begun by the papifts, whereby the King was
fo long deprived of his ancient revenue, the papifts ought
to contribute equally with the new interefts for its future
augmentation. After the declaration, and when the ad of
fettlement was before the council, the papifts again urged
this point; but the commiflloners from the lords juftices
anfwered that this matter had been fettled by the declara-
tion, and the former arguments were ufed in fupport of

Vol. I.- Gg the

Determina-
tions relative
to the quef-
tion wiiethec
eftates of in-
nocent pa-
pifts were
liable to quit
rents.

226 Of the EXCHEdUER and

the charge, and the bill pafled without alteration as to
this point.

But when all the decrees of innocence were paffed under
the a6l of fettlement, and the eftates put in charge for the
quit rents, it was made matter of doubt, whether under
that a6t they were liable. And the point was brought
under confideration of the court of Exchequer in Eafter
term, 1665, in the cafe of the King againfl Gerald Dardis,
which was as follows :

He, being charged for fome lands in the county of Weft-
meathjcame in and pleaded his decree of innocence ; the At-
torney general replied, that he would notprofecute further,
and did not deny the lands being put out of charge, with
a faving for the arrears before the 15th day of June, 1663-,
the court accordingly gave judgment of exoneration : And
the lands of innocent papifts were taken out of charge,
and fo continued until after the ad of explanation *.
When that adt pafled they were again put in charge ;
and the point came again into queflion in Hillary term,
1667, in the cafe of the King againft the fame Gerald
Dardis, as follows:

After praying oyer of the charge, Dardis pleaded, that
before the charge, viz. 22d of Odober, 1641, he was
feized of thcfe lands in his demefne as of fee ; that being
fo feized, ifl of May, 1652, the lands were feized and fe-
queflered ; he then pleaded the ad of fettlement, and the
exception in favour of innocent papifls ; and his decree of
innocency, and the former difcharge, and the ad of ex-

* Thofe rents amounted at this time to ;f 10,000, as appears by a letter of the
Duke of Ormond to King Charles 11. Carte, i vol, app. p, 87.

planation.

REVENUE OF IRELAND.

planation, confirming the decrees of innocency. The
Attorney general replied, admitting the feveral matters fo
pleaded, that the claufe in the a£l of explanation by which
all lands veiled in the King by, or reftored by virtue of,
any decree, or by virtue of any claufe in either a6l, and
not particularly excepted from quit rents in the fame
claufe, fliould be liable to quit rents, and averred, that ths
lands in queftion are not exempted by exprefs words, and
that the rent in queflion was a quit rent, according to the
rule in the ad of fettlement. Dardis demurred; apd the
Attorney general joined in demurrer ; and after many ar-
guments, and great deliberation, the court gave judgment
for the charge : for that the lands of innocent papifts were
vefted in the King, and reftored by virtue of decrees, and
thofe decrees confirn:ied by the a-<S of explanation, and
confequently they fell within that claufe in the a(fl which
charges quit rents; and there are not in eithfMr adt any
exprefs words to exempt them, as there are with regard to
innocent protectants.

22-7

mas

And afterwards, Michaelmas term, 1670, upon motion Michael

made by John Temple, knight, fetting forth, that in the term, 1670

roll tranfmitted by his Majefty's late commifTioners for the lands of

executing the a6ts of fettlement and explanation, for the innocent pa.

, . , n r ■ • r, , P''t5 mould

charging the eltates or mnocent papilts, there were many be put in
lands left out of charge, and others unduly charged with charge.
more acres than were in the Down furvey; and therefore
defiring that fuch lands fo omitted out of the roll, and in-
cluded in the refpedivc decrees of the faid innocent papirts,
might be brouglit in charge, by his Majefty's Surveyor ge-
neral, and that where any fuch miftakes Ihould be in the
roll of innocency the fame might in like manner be certi-
fied. It was ordered that his Majefty's Auditor general
-fhould, upon certificate of the Surveyor general, bring in

G g 2 charge

228 Of the exchequer and

charge all fuch lands fo decreed to any innocent papift, and
fo omitted out of the faid roll in charge ; and that he like-
wife, upon the like certificate from the Surveyor general,
fhould afcertain where any miftake fhould be in the faid
roll, fo that his Majefty's rents might be thereby afcertained ;
whereof the Auditor general, Surveyor general, and all
other officers of the court were to take notice.

Innocent pro- And on the 13th of December, 1673, in the cafe of the
riving under King agaiuft Malonc, the queftion being, whether an in-
iniiocent pa- noccnt protcftant derivin? under an innocent papift fliould

pills liable to , ,. ,,^ • , r ■ - i i

«uititnt. be liable to quit rent, the court were or opmion that he
was, and gave judgment for the King.

By the ftatutes of 10 Will. III. c. 7, 10 Will. III. c. rS,
and 2 Ann, fefs. i. c. 9. there are feveral provifions made
for quieting poffeffions under the a£ls of fettlement and
explanation, and barring ancient claims ; but thefe ads,
being now of little ufe, are not necelTary to be inferted
here.

CHAP.

REVENUE OF IRELAND. 229

CHAP. xxir.

Of the forfeitures in this KINGDOM by the
REBELLION in 1688.

VERY fliortly after their Majefties, King William and The_[«y'^e"'^*
Ojieen Mary, had accepted the Crown of thefe
realms, which was on the 13th of February, 1688, a re-
bellion broke out in this kingdom in favour of the late
King James II. encouraged and afTifledby the French King;
which, after it had raged for near three years, was quelled,
and the Irilh reduced to obedience, at the expenfe of the
people of England ; for which reafon, and as the forfeitures
were very confiderable, (many perfons of this kingdom of
large properties having been engaged in the rebellion) the
parliament of England, notwithflanding the royal pre-
rogative, and the right claimed by the Crown to the
difpofal of thefe forfeitures, took upon them to difpofe of
them as they thought fit j and even to re-alTume almofi:
all the grants which the Crown, in virtue of this preroga-
tive and right, had made to feveral perfons of feveral of
thefe forfeitures.

Now the ftate of thefe forfeitures upon this rebellion, Theftateof

,, . I'll ,•/-/-!£• the forleit-

and the manner in which they were diipoied or, were as ures.andhow
follows, as appears by a report made by the commifTioners ^iifpofed of,,
of the revenue to the lords juftices the 3d day of June,
1693.

Sooa

2 20

Of the E X C H E O U E Pv anb

Commiflion Sooii after the redudion of Ireland, their Majefties
Long^ord^and granted a commiflion to the Earl of Longford, and others,
otheis. for feizing and fecuring all forfeited goods, chattels, and

eftates, dated the 12th of July, 1690.

And fepre-
Icntation
againft it by
the coiDiiiif-
fianers of the
revenue.

His Mijefty's
order thereon,
by which the
comralflioners
01 thefeizures
were to (eize
and to tranl-
iiiit to the
cominiflioners
of the leve-
uue.

And feveral
returns ac-
cordingly
tianfmitted
by thcni to
t!ie coniiiiif-
iioners of the
icvenue.

Upon which the commiffioners of the revenue, by their
letter of the 17th of July, 1690, to Sir Robert Southwell,
reprefented to his Majefty that they were empowered by
their commiflion, as well as by particular directions of the
lords of the treafury, to take care of the forfeited eftates
and efFeds belonging to rebels in this kingdom; and that
the management thereof by them, and their colledlors,
within their refpedive diftrids, would be much more
effedual and lefs chargeable than by others.

His Majefty by his order of the 23d of July, 1690, fig-
nified his pleafure, that the faid commiflloners of feizures
fliould neverthelefs continue to a£l by virtue of their com-
miflion, but that all feizures that were made by them
fhould be tranfmittcd to- the commiflloners of the revenue,
to the end that fuch forfeited goods as were perifliable
might be difpofed of; and that the houfes and lands might
be fet for a year by the faid commiflloners of the revenue;
the produce thereof to be paid to their Majeflies receiver
general.

And purfunnt to this order, and to a fubfequent order
of the lords jufliccs, dated the 29th of September, 1690,
the commiflloners of feizures did tranfmit to the commif-
fioners of the revenue the returns of lands and goods
feized by their fub-commiflloners, contained in feveral
Ichedules or lifts; which the commilfioners of feizures
certified to be true copies of the returns made to them by

their

REVENUE OF IRELAND. 231

their fub-commiinoners. But this was not done till the
months of Odobcr, November, December, 1689, and Ja-
nuary, 1690, as appears by the dates of the feveral tranf-
mits figned by the co m ml ITi oners of feizures,

Thefe fchedules being; fo tranfmitted, the commifTioncrs ^^1'° (eit;
of the revenue caufed fuch of them as related to perfonal latedTo p^er-
eflates to be tranfcribed, and fent to the feveral collcdors fon^' eftates
in whofe diftridts fuch perfonal eflates were, with inftruc- colkdon^*^'*
tions, which were approved of by the lords juftices, to
them to demand and receive the goods, flock, &c. therein
mentioned from the fub-commiffioners, (giving acquit-
tances for the fame) and alfo to difpofe of them, when re-
ceived, as therein direded.

The commiiTioners of feizures being fuperfeded by war- The commlf-

rant under the great feal, dated the 6th day of February, /(.^"ules'fu-

1696, it was then thought necefTary for their Majefties perfeded, and

fervice, that the original returns of the fub-commiffioners, rcm^nl^onhe

then in the hands of the difTolved commiliioners, fhauld be fe'^urss

lodged in the Chief remembrancer's office in the Exche- Excheqiiet-"^
quer, there to remain on record, as a check upon all fuch
perfons as had been concerned in the forfeitures ; which
was done accordingly.

And purfuant to the before-raentioned inftrudions the '^'he coi-
feveral colledlors demanded from the feveral fub-commif- ^oodl^^c^^
lioners the goods, corn, flock, Gfr. wherewith they were ^f""" tj'f 'un-
charged in their faid fchedules, and made inventories of andmurncd*
fuch part thereof as they received ; which, with the ac- inventories to

£• .1 • J- r *• ^ i- 1 thecoiumif-

counts or their proceedings trom time to time, they re- fionersofthc
turned to the commiffioners of the revenue. revenue.

But

1%1

Of the E X C H E O U E R and

Reafons re-
turned bi the
fub-coiiimi("-
fioners why
but a fmall
part of the
goods could
be received.

But though the returns made by the fub-commiffioners
were very large, and carried with them an appearance of
confiderable quantities of forfeited goods, 6v. yet by the
reafons entered in the margins of the faid rf^turns by the
fub-commiffioners themfelves, it appeared that but a fmall
part of them could be expeded to be received by the col-
le6lors ; thefe reafons fetting forth that the goods fpecified
were either claimed by perfons under protedlion, or de-
tained by proteftant landlords for rent due to them from
forfeited tenants, or were feizcd on and embezzled, or de-
liroyed by the army.

Thefub-com-
iiiifiioners not
accounting
fairly for the
goods, ISc.
perfoiial in-
terrogatories
exhibited to
tlieni.

The commiffioncrs of the revenue finding by the re-
turns of their coUcdors, and by other informations, that
there neverthelefs remained with feveral of the fub-com-
miffioners confiderable quantities of forfeited goods, flock,
&c. which they ought to have delivered or accounted for,
did in Michaelmas term, 1691, confult with their Ma-
jeflies council, and foon afterwards with the Barons of the
Exchequer, what method would be moft proper to bring
the fub-commiffioners to a full and particular account j
upon which it was refolved that perfonal interrogatories
fliould be exhibited to them, and that upon perufal of
their anfvvers fuch further profecution fhould be made as
the court iTiould think fit.

interrooato- Accordingly, interrogatories were on the roth day of
Ties filed, and February, 1601, filed, and feveral of the fub-commif-

fhort anfwers "^ " - ,

fioners, and perfons employed under them, examined
thereon; but upon perufal of their anfwers the King's
council found them fliort and evafive, and that there was
rcafon to proceed againfl fome of them in another method,
which it was refolved fliould be by informations in the

Exchequer;

thereto,
whereupon
infoiiiiations
adviled.

RE VENU E OF I REL AND. 233

Exchequer, and the profecution was preparing and carry-
ing on, when the late commillioners of the revenue were
fuperfeded in Auguft 1692.

When the revenue was committed to the manage- The reafon.
ment of the commilfioners, it was declared at the fame
time, that there would be very fooa a parliament in
Ireland; and the commiffioners had fcarce entered upon
the reft of the bulinefs, and began to inquire into the
nature and condition of thefe forfeitures, when (the elec-
tions being over) it appeared that feveral of the com-
miirioners and fub-commiffioners were chofen members
of the houfe of Commons ; and the commilTioners be-
lieving it not fit for them to give any trouble to the
members at the time of their fitting, they concluded it
beft to refpite all proceedings of that kind till the rifing
of the parliament.

And upon the prorogation of the parliament there A new com-
ifTued immediatelv a new commifRon to inquire exprefslv ""!'^^. '" ">"

. . . ' ' •' quiie into

into the perfonal forfeitures, which in that branch fuper- peifonai
feded that to the commiiTioners of the revenue, fo that *'^'''=''"'"-
for thefe reafons they did not at all intermeddle in the
faid matter.

This is the fum of the proceedings between the com-
mifHoners and fub-commiilioners of forfeitures, and the
commiflioners of the revenue, concerning thefe forfei-
tures.

Now the manner in which the colledors accounted The manner
for the fame to the com.mifTioners of the revenue was coiIcaoVa'.

as follows. counted to

TT- T TT 1 n the comniifTi-

VOL. 1. H n As oners ot t! C

, rever.ue.

234

Of the exchequer and

As to the

petfonal

eltates.

Charge liow
afcertained
on the col-
lea s.

How dif-
charged.

As to all the goods, corn, ftock, &c. which came to
any of the colledtors hands, they at feveral times return-
ed up particular accounts thereof, in the charge part of
which they made thcmfclves debtors, according to the
feveral inventories to the faid accounts annexed, for all
the goods, O'c. which came to their hands, whether the
fame were received by them from the fub-commiffioners,
or feized by themfelves, or received from the commif-
faries general of provifions by orders of the govern-
ment ; and in order to afcertain the faid charge the better
upon them, they were required to make affidavit that
their faid accounts contained all ihe goods, &c. that had
refpedrvely come to their hands.

The difcharge parts of the faid accounts contained the
manner how the faid goods in particular were difpofed of
under the following heads, viz.

Goods delivered, by orders of the government, or by

orders of the court of Exchequer, and the late commifTi-

oners, to perfons that made out a right to the fame;
eflimated at about ^5000.

Bread, corn, hay, and oats, and other provifions, 6'f.
delivered by order of the government to the commiffarics
general of provifions.

Bullocks, oxen, or horfes, fit for carriage, or draught,
delivered by like order to William Robinfon, and Francis
CuiTc, Efquires, for the ufe of the train of artillery.

Goods,

REVENUE OF IRELANR

Goods, &c. fold by publick cant, purfuant to the iii-
ftrudions before mentioned ; as to which the coHcdlors
were required to make oath, that the fame were fold for
the particular rates charged in their accounts, for their
Majefties bcft advantage, without any private benefit to
themfelves.

Goods remaining undifpofed, being for the mofl part
lumber, and goods of fmall value, which the collec-
tors by order of the commifuoners of the revenue deli-
vered to the commiflioners of infpcdion.

Several of thefe accounts pafTed upon oath in the Ex-
chequer, as the refpedive collectors could be fpared to
come up to pafs their general accounts.

The commiflioners of the revenue alfo received from Several bonds
the commiflioners of forfeitures feveral bonds, taken by f"o ^«i'^'"ed

. . - , . ^, . •' by the com-

them or their fub-comminioners, amounting to £i82C)0, miffioners of
fome whereof were from proteftants in pofliirion of lands f'"= ^°f*^^'f-

r _ r ures to the

by mortgage from the forfeiting proprietors, amounting commiffio-
to ;^5900. The condition of the bonds was to account to "gvenu" ''^
their Majeflies for the overplus profits of fuch lands •, hut and how Jif-
by the calamity of the times, the lands were not found ?*'*"■
worth the interefl of the money; others were from pro-
teftants not forfeiting, or papifts under protedion, laying
claim to goods which had been feized, amounting to
;^I2390; the condition to anfwer the value of the goods
therein mentioned, if their Majefties title fhould be made
out in a fliort time limited; but this condition putting
the proof upon the King made the bonds of little or no

H h 2 v.due ;

236 Of the EXCHEO^UER and

value; fome few of thefe bonds were lodged in the Ex-
chequer in order to profecution, the reft were delivered
to the commilfioncrs of infpedion as aforefaid.

The goods It is to be obferved, that all the goods for which the

bond's wVre ^ faid bouds Were taken were likewife returned as a
taken aifo charge by the late commilTioners of forfeitures in their
charge. fchcdules of forfeited goods, which fwelled their accounts

by two charges for the fame thing, amounting each to

the funi of ^^12390.

Proceedings Having thus given an account of the proceedings of

of the com- j.]^g j^^g commiflioncrs of the revenue concerning; the

iii'li;oners or /-in rr-i i-n/t-n- •

Che revenue pcrfonal eftates forfeited to their Majenies, it now re-
as to real niains to eivc an account alfo of the real eftates.

eltates. ^

Older to fet The order before mentioned from the lords juftices, of
the lanes for ^^ ^j^ ^ September, 1600, which direflcd the com-

one yesii. ^ r ■' . .

miffioners of forfeitures, to deliver to the commifli-

cners of the revenue lifts or fchcdules of all the lands
feized by them or their fub commiflioncrs, did alfo diredl
the commiffioners of the revenue to fet the fame for one
year, for their Majefties beft advantage, purfuant to
certain methods propofed to the lords juftices, and ap-
proved of by them.

Further order The lifts or fchcdulcs of forfeited eftates, which were
to fu t e £j.[^ delivered to the faid commiflloners, appearins; to them

lands for one , , - . . • "i i

year. to be very faulty and dencient, in not returning lands of

perfons forfeiting, and in returning lands of pcrfons not
forfeiting, upon reprefentation thereof to the lords jufti-
ces, their lordftiips did by their order of the 7th of
October, 1690, direct the commiftloners of the revenue

RE VENUE OF IRELAND. 237

to fet all fuch lands for one year as fhould appear to them
by information, or otherwife, to be forfeited to their
Majefties, not tieinaj themfelvcs up to the returns of the
commiffioners only.

But in fome cafes, where the faid commifTioners per- Adjournment
ceivcd a combination among the bidders for fome of the where com-
faid lands to be fet, they fometimes adjourned felting bination was
the fame till a further day, whereof they then ordered
further publick notice, to procure more bidders for the
lands; particularly in the cafe of fome baronies of the
Earl of Antrim's eftate, and other lands.

And fometimes they received fpecial orders from their Some lands

Mnjcfties and the government, to fet particular lands at o^rde'r^ o? did!

a certain rent without canting, the yearly value of which Majerties, not

at the time they were fet, amounted to about the fum of ^ '^"^*
£7428, tho' adually fet but for ;('557r.

Thefe orders were granted, either purfuant to a claufe Purfuant to
in his Majefty's declaration, for perfons that would come tia'^rSon or
under his proteiflion, wherein it is declared that they ^°J '""^^ ^^r-
fhould be allowed out of their forfeited eftates a propor-
tion for their maintenance according to their qualities, or
elfe for fome fcrvices done.

But as well for the year 1691, as the year 1692, How t!ie
there were feveral parcels of lands pofted by the com- "["'pitted,
miffioners to be fet as aforefaid, for which no bidders «J ^'h<=fe no
appeared; of thcfe lands the commifTioners caufed lifts oel','cd/^"
to be drawn out, and font them to the refpe(5tive collec-
tors in vvhofe diftrids they lay, to fet them for one year
for their beft advantage, which the collcClors did, as to

fuch

2-;S Of the exchequer ani>

■■:)

fuch as they could get tenants for ; but in feveral counties,
the country being fo full of rapparces, the improve-
ments for the moft part deftroyed, and the lands wafte,
(particularly in the counties of Longford, Limerick,
Tipperary, and in the moft part of Conaught, &c.) no
tenants for one year could be had for them : but for fuch
of the faid lands as were fet by the colletSlors, or inhabited
by any tenants, the coHedors charged themfelves with the
produce thereof, in their accounts upon oath in the
Exchequer.

Tiie commif- The commiffioners of the revenue, the firft year they

fionersot the ^^^^ j-jjg f^[^ lands, .took care to increafe the rents thereof,

created the according to the number of acres forfeited, and the corn

lents accord- ^^^j fallow that appeared to them to be on each parcel of

mg to the corn ' ' . ^ . . . *

and lailow. land, by the propofals of the perfons bidding, or by other
informations; and added a claufe in the leafes, that if
there appeared any more corn or fallow than what was
valued and included in the rent of each leafe, the leffee
fliould pay at the rate of 20s. per acre of corn, and 5s.
per acre for fallow, for fuch overplus, and the colle6iors
had diredions to inquire and return in their accounts,
where they found any fuch overplus ; but the greatefl
part of the corn and fallow returned by the fub-commiifi-
oners of feizurcs, to be fown, or made on the forfeited
lands, did appear not to be forfeited, but to belong to the
under tenants, who fowed and made the fame, and who
were generally either proteftants, or papifls under protec-
tion, who could pay no more than the rent refervcd on
them, where they had leafes from the forfeiting perfons,
or the cuftom of the country for the flanding thereof,
where they had none.

REVENUE OF- IRELAND. 239

Jn the leafes made by the commiffioners, there was a And referved

claufe that the rent therein referved fliould be paid to '^le rents clear

» over and

tlieir Majefties, clear, over and above all taxes, charges, aSove all
&c. whatfoever; whereas other landlords did allow their
tenants the militia money, and otlier extraordinary charges
which at that time lay heavy upon the country.

taxes.

And the commiffioners did in feveral cafes (when they And obliged
could) oblise the tenants that took the faid lands, the '"'-^ ■^"■'"'s to

' D 'be account-

firft year, to be accountable for the arrear due thereout able for the
before they took them ; and where they could not, before'they
they gave it in their inftrudlions to levy, from thofe took.
that enjoyed the faid lands before they were fet,. all fucli
arrears, or fo much thereof as could be got, which the
colledlors in their accounts on oath charged themfelves
with.

Laftly, feveral of the leafes made of thefe lands by the New order
commililoners havin? determined the firft of November, for ""ettingthe

. " . . lands.

1602, and the commiffioners bavins: informed the then
chief governor thereof, he ordered them to fet the fame
for three years ; but when they were going to proceed
thereon, he countermanded the order, direding them to
give notice to the faid tenants, that they fliould refpedlivcly
continue to hold the lands for the half year ending at
May following, upon giving fecurity for payment for the
faid time, after the rate they paid by their expired leafes;
to the end that all the leafes that fliould thenceforth be
made of the forfeited lands might coiymence from May
day, 1693, which they did accordingly by publick
notice.

But

2,p

THE

EXCHECLUER and

Biubefore ilie
L'oinniillion-
ers of the re-
veaue fee
tliem, a coiii-
inllTion iffued
to infpeft and
inquire into
tiie forfeited
lands.

But before the time came for their making fuch kafes,
a new comniilTion iffued to commiflioners, empowering
them to infpedt and inquire into tlie value and manage-
ment of all the faid forfeitures, and to fet all the forfeited
lands, with many other powers; as may appear by the
enrolment of the faid commifTion in the rolls office of this
kingdom "*.

Differences
between the
King and
lioufe of
Comnions
concerning
thefe for-
feitures.

But great differences foon after arofe between his
Majefly and the Englifli houfe of Commons, concerning
thefe forfeitures; it having been refolved by them that a
bill fliould be brought in, for attainting the perfons who
had been in rebellion in England and Ireland, and for
confifcating their ef^ates, and applying the fame to bear
the charges of the war, referving to the King a power to
difpofe only of a third part of them ; which was confi-
dered by the court party as a violation of the right of the
Crown, for that his Mnjefly had an undoubted right, in
virtue of the prerogative, to difpofe of thefe forfeitures as
he fhould think proper.

The King
grants them
away as he
thought fit.

However, as this bill was likely to lie long before the
lords, many petitions having been offered againfl it, the
King, in order to bring the feffion to a fpeedy conclufion,
had promifed that the matter fliould be kept entire until
the next feffion ; which paffing away without any proceed-
ing in it, his Majefly thereupon granted away all thefe
confifcations as he thousrht fit.

• There are three of thefe coniminioners enrolled In the rolls office of the fol-
lowing dates to wit, 12 November, 4 Will. in. 29 iVIarch, 7 da. and zjFebrnarj,
C do.

REVENUE OF IRELAND.

2^-1

It was tlicn immediately alleged that thcfc forfeitures Debates fn
would yield a million and a half in value. Great objcdions [J ''^" '

J ■> concernir^

were made to the merits of fome who had the largcfl: thcfegranre,

fliare in thofe grants. Attempts had been made in the fu^p,io" '

Irifli parliament to obtain a confirmation of them ; but the thereof.

earl of Athlone's only was confirmed ; fo that it became

a popular fubjcdl; of declamation to arraign both the grants

and thofe who had them. Motions had been often made

for a general reaffumption of all grants made in this

reign; to which it was anfwered' by the court party,

that fince no fuch motion was made for the reafTumption

of thofe made in the reign of King Charles If, notwith-

ftanding the extraordinary profufion of them, and the ill

grounds upon which they were obtained, it fhowed both

a difrefped and ingratitude, if, while no other grants were

reafTumed, this King's only fhould be called in queftion ;

and they propofed, that if the retrofped were carried back

to the year 1660, they would confent to it, and urged

that what would arife by fuch a retrofped would be worth

while. But the infinite perplexity that would be occafioned

by the unravelling, after fuch a length of time, the many

fales, mortgages and fettlements, which had been made

purfuant to thofe grants, was an unanfwerabk objedtion to

this propofal.

But at length a more efFedual method was taken ; for An aft by

in the loth and iith years of his Maiefty's reisn an adt which a com'

. •' . mifiion IS

of parliament pafTed in England, whereby a commifTion granted to

was given to feven perfons named by the Commons, to , .^" P^^'""

o r J ' to inquire int<

inquire into the value of the forfeited eftatcs fo granted thefe for

away, and into the confiderations upon which thefe grants ^""'^'••
were made.

Vol. I. li. Accordingly

into

2|2 Of the exchequer and

Zaai of the Accordingly thefc commiffioners, namely, the earl of

commiiTioners Drogheda, "prancis Annefly, John Trenchard, James

ing the value Hamilton, Henry Langford, Sir Richard Levinge and Sir

ot the grants, ppa^^^ig Brcwller proceeded in the execution of this corn-
ana aepreciat- i r ^ r \ r ^
jng the uietit mifTion, in which they fhowed that out of the fale of the

ot^^the gran- confifcatcd cftatcs £1,699,345 might be raifed. They
difagreed in fome points, which caufed the report to be
HvTed tl^ihe delivered to the houfe by four only of the feven commiffi-
iiouiebyfour oucrs ; the Other three, namely, the earl of Drogheda,
^^^' I^ir Richard Levinge and Sir Francis Brewfter, refufing to

fign it, thinking it falfe and ill grounded in feveral parti-
culars, of which they fent an account to both Houfess
■ but no regard was paid to their memorial, nor any inquiry
made into their objedlions ; the fpecious propofal of raifing
fuch a large fum towards difcharging the publick debts
prevailed fo with the houfe, that no complaints againft
the proceedings of the commiffioners could find admit-
tance, and all the methods ufed to difgrace the report had
the contrary effed *.

The

* The report confifted of ninety articles, the chief of which are thefe.

The number of acres in the feveral counties belonging to forfeiting 7 ^ ^g^
perfons. 5

Which being worth £211,623 a year, at fix years purchafe for a I ^^ gg ^
life, and at 13 years for an inheiitance, amounted to j ' )> •>

Out of thefe lands, the eftates reftored to the old proprietors by the-*
art'icles of Limerick and Galway are valued at £''24,923> and/
thofe reftored by royal favour at /26o,863, after which and^ ii'.^99>J43
feveral other allowances, the grofs value of the eftates forfeited!
fince the 13th of February 1688 amount to ■*

The No. of grants and cuftodiams fince the battle of the Boyne under the great
feal of England are 76, fome of the principal of which are nientioned, viz.

Acres.
To the lord Romncy 3 grants of ■49'5'7

To the carl of Albermarle 2 grants of 108,633

REVENUE OF IRELAND. 24:

The Commons, having examined this report, came to Refoiutions

an unanimous rcfolution, that a bill fliould be brought in °f Commons

to apply all the forfeited eftates in Ireland, and the grants upon the re-

thereof fmee the 13th of February 1688, to the ufe of the ["he fo"fei"ur° s

publick ; and grants.

To William Denticle (lord Woodftock) 135.820

To the earl of Athlone (occafioned by the parliament of Ireland) 26,480

To the carl of Gaiway 3^>'48

To the earl of Rochford two grants of 30, ^iz

To the lord Conningfh/ S>9^6
To colonel Guftavus Hamilton, for his fervices in wading through the ■\

Shannon, and ftorming Athlone, at the head of the Englifii (. 5.382
grenadiers J
To fit Thomas Prendergaft for the moft valuable confideration of 1

difcovering the affaflination plot J 7,082

The report alfo obferves. that feveral of the grantees had raifed great fums of
money by fale of iheir lands, amounting in all to £68,155 J particularly the earl of
Athlone (his grant being confirmed by afl of parliament) has fold to the amount of
j^i 7,084, the lord Ronmey £30,147, and the eatl of Albemarle / 13000.

In tbefe and men; other articles all the commifiioners agreed ; but a difFerence
arofe amongft them on account of King James's private eftate, granted to him when
duke of York. This eftate three of the commilTioners, and particularly Levinge,
would not allow to be forfeited, and confequently ought not to be reported.
Whilll the houfe had this matter under debate, Mr. Arthur Moore, a member thereof,
fcnt the commillioners a letter of his own private motion, wherein he direftcd them
to make a feparate article of the Lady Orkney's grants, becaufe that might reflefl:
rtpon/ome body, meaning the King. Mr. Montague having learned the contents of
Moore's letter, and being zealous to vindicate the King's honour, which he thought
ftruck at in the letter, complained of it to the houfe. Mr. Moore, being prciTed to
tell his author, at firft excufed himfelf, alleging that he was under a private
obligation not to reveal what had paffed in private converfation, but the houfe
infifting upon it, he named Lord Chancellor Methuen, who was alfo member of the
houle, who denied pofitively that he had mentioned any fuch thing. The houfe
therefore refolved that the report was falfe and fcandalous, and a motion being
made that the four commiiTioners for Irifh forfeitures, who figned the report, had
acquitted themfelves with underftanding and integrity, a warm debate arofe, and in
the event it was refolved in their favour, and that fir Richard Levinge had befn the
author of the groundlefs and fcand^ous afperfions caft upon the four commiffioners,
K. I i 2 and

244 Of the E X C H E 0,U E R and

publick ; and ordered a claufe to be inferted therein, for
ereding a judicature for determining claims touching the
fame. They likewife refolved, that they would not re-
ceive any petition from any perfon whatfoever, touching
the faid grants or forfeited eftates ; and that they would
take into confideration the great fervices performed by the
commilfioners, appointed to inquire into the forfeited
efiates of Ireland. They alfo refolved, " that the advifing,
" procuring, and paffing thefe grants had occafioned great
" debts upon the nation, and heavy taxes upon the people,
" and highly reileded upon the King's honour; and that
" the officers and inftruments concerned in the fame had
" highly failed in the performance of their truft and
Andprefented " duty." And thcy votcd, that the faid refolution fhould
totheKingin |,g prefentcd to the King in form of an addrefs ; which

} 01111 ot an r ■, rr- r t ,L ^ ^ i

addiefs, and being donc, the Kmg anfwered, that he was not only
the King's u j J j^ inclination, but thought it juftice, to reward

anlwer ihere- J ■,,.■, n ■ i i • i i r*-

to. « thofe who had ferved well, particularly in the reductioa

" of Ireland, out of the eftates forfeited to him by the
" rebellion there; that the long war occafioned great
" taxes, and had left the nation in debt, and that the
" taking juft and efFedual ways for leffening that debt,
" and fupporting the publick credit, was what, in his

and he was committed to the tower ; however, the grant to the countefs of Orkney
was placed at the end of the report under thefe terms, viz. " a grant under the great
feal of England, dated May 30th 1695, palfed to Mrs. Elizabeth Villiers, now
countefs of Orkney, of all the private eftates of the late King James (except a
fniall part in grant to the lord Athlone) containing 95,649 acres, worth yearly
/25,995 iRs. value £337,943 ; out of which is payable j^ 2000 a year to Lady
Sufanna Beiafyfe for her life, and £' 000 a \ear to Mrs Godfrey for her life; and
alinoll all the old leafes determine in May 1701, when the filiates will anfwer the
values above mentioned." This report was animadverted upon by many political
iiafls, and more efpecially in one entitled jus Regium, or the King's right to grant
forfeitures, wheiein tlie value of the Irilh conlifcations are reduced to ;£50o,ooo
and the report of thefe coramiflioners m\ich expqfed.

*• opinion

REVENUE OF IRELAND. 2+5

" opinion, would bcft contribute to the honour, intercft,
" and fafety of the kingdom."

This anfwer fo provoked them, that tliey refolved, Re-afTump-
" that whoever advifcd it had ufed liis utmoft endeavours retiu'tion"
" to create a jealoufy between the King and his people." paired by the
They then paffed the bill of realTumption ; and ordered
the report of the commiflioners for Irifh forfeitures to be
publifhed ; and that the refolutions of the i Sth of January
and 4th of April 1690, relating to the forfeitures, the
King's fpeech of the 5th of January 1690, the addrefs of
the houfe of the 4th of March 1692-3, and his Majcfty's
anfwer thereunto, be alfo reprinted with the report.
And they refolved, that the procuring or paffing exor-
bitant grants, by any member now or formerly of the
privy council, in this or any former reign, to his ufe or
benefit, was a high crime and mifdemeanor.

In the realTumption bill little regard was {hown (o the Noregardhai
purchafes made under the King's grants, and to the great '" 'he re-af.

• , , ^ 1 r 1 1-1 *""'Pt"On bl

improvements made by the purchalers and tenants, which to the im-
were faid to have doubled the value of thofe eftates. provements

luaoe.

biil

However, that fome juftice might be done both to pur- Truftees ap-
chafers and creditors, thirteen truftees were named, in po'nfedofthe
whom all the forfeitures were veued, with authority to eftates and
hear and determine all juft claims relating to thofe eftates, ^'"^'^ p»wets.
and to fell them to the beft purchafers ; and the money to
be raifed to be appropriated to pay the arrears of the army.
They alfo refolved, " that no perfon Ihould be a truftee
" who had any office of profit, or was accountable to the
" King, or was a member of parliament ; and that the
" truftees be chofen by balloting; which being done,
*' the choice fell upon Francis Anncfly, James Hamilton,^

" John

24^

Of the exchequer

AND

" John Baggs, John Trenchard, James Ifham, Henry Lang-
" ford, James Hooper, Sir Cyril Wyche, John Cary, Sir
" Henry Sheers, Thomas Harrifon, Wilham Fellows, and
" Thomas Rawlins."

TJJie re-
affuiuption
bill confoli-
tlatcd with
the money
bill, and
raffed into a
law.

Eftates for-
feited in the
rebellion in
i683.

The contefls were very warm about pafTing the bill,
and in the end it was confoHdated with the money bill,
which was to pafs for payment of the fleet and army, and
under the title of a bill, " For granting an aid to the
" King by the fale of the forfeited and other eftates in
" Ireland, and by a land tax in England." It was then
fcnt up to the lords, and after feveral conferenees between
them, and much difference, was paiTed into a law *.

And by this a£t, viz. ii and 12 Will. III. fefs. 2. c. 2.
Eng. all honours, manors, lands, tenements, rents, and
reverfions, in Ireland, whereof any perfons who flood con-
vidled or attainted of high treafon or rebellion in Ireland, or
of other treafon committed in foreigrv parts, fince 13th
February, 1688, or fliould be convided or attainted before
the end of Trinity term, 1701, or who flood convided or
attainted by reafon of being found by inquifition to have
died or been flain in adual rebellion fince the faid 13th
of February, 1688, were feized or poffcfled or interefted
in, or entitled to, or any in truft for them, on the faid
1 3th day of February, or at any time after ; or whereof

* Among all the hardfliips of this bill the cafe of the Earl of Athlone was mod
fingular ; the Commons had been fo fenfible of his good fervices in reducing Ire-
land, that the.' addreffed the King to give him a recompenfe fuitable thereto ; the
parliament of Ireland had confirmed a grant made to him of between 2 and 3c>ool. a
year ; and he had fold to thofe who thought they had purchafed under an unquef-
tionable tide, yet no regard was had thereto, and the eftate was thrown into the
heap.

the

for the ufcG
in the ail-

REVENUE OF IRELAND. n+7

the late King James II, or any in truft for him, was feized ^l whereof

n 1 • 1 • m 1 «-> I- T> I 1 King James

or interelted in at his acccliion to the Crown or bngland, 11. was fei^ej
are veflcd and fettled in the real poffeffion and feizin of the ^' '"^ ^"'^'*
truitees, and their heirs, executors, Cifc. according to the vcned in
feveral * eftates and interefls which the faid perfons, &c. 'fuftecs-
had therein on the faid 13th of February, or at any time
afterwards ; to the end the fame may be fold and difpofed
of for the ufes mentioned in the act. And wlicre any of To be fold
the faid perfons were feized of an eftate tail only in the
faid honours, manors, &c. the fame are thereby enaded to
be velted in the faidtruftees, and their heirs, in fee fimple, E'^afes tail
to be fold and difpofed of as aforcfaid ; with a faving for ^^uft^esyflc."
perfons comprifcd within the articles of Limerick or Gal-
way.

And all grants, demifes, furrenders, releafes, cuftodiaras, All grants.

6fc. or difpofitions, fince the faid 13th of February, 1688, fa ki forfeited

made or granted under the great feal of England and Ire- eftates, iffc.

land, or feal of the Exchequer in Ireland, or by acl of par- of February,

liament in Ireland, or otherwife, of any of the faid for- *^^'' *°''^-
feited or forfeitable eftates or interefts, or of the eftate of
the faid late King James, or of any of the quit rents,
crown rents, compofition rents, or chiefries, belonging to
the Crown of Ireland, are thereby declared null and void.

* In the cafe of Ellis and Segrave, in the court of Chancery here, Mich. I75S»
aqueftion arofe, as a principal point in the cafe, as to what eftates were veiled in
the truftees by this a£l. Lord Bowes was of opinion that only the eftate or in-
tereft, which the perfon convifted or attainted had in the lands, was vefted in the
truftees; and on this opinion granted an ifTue. But on appeal to the Houfe of
Lords of Great-Britain, they were of opinion that the lands of fuch peifons are
vefted generally ; and that all perfons, having reverfions, remainders, or incum-
brances, were to claim them within the time prefcribed, or to be without remedy;
and that the judgment of the truftees was to be condufive.

And

248

Of the EXCHEO^UER amo

Rewards to And a power was given the truftees to reward difco-

dffa!ve"ci°of vcrers of any fuch forfeited ellates concealed, by giving

forfeited them fuch proportion of the value, after fale thereof, as

eftates con- , ^ 1 ■ 1 • 1 r ^

ceaied. they ihould thu:ik nt.

Claims to be
made of
eflates,
charges, l^c.
on the lands
veiled.

The trullces
to be a court
of record.

And all perfons whatfoever, bodies politick and corpo-
rate, having any eftate, right, title, intereft, Gfr. charge
or incumbtance whatfoever, in or to the lands, tenements,
6v. vefted in the truftees, before the 13th of February,
1688, by reafon of any fettlement, judgment, <lyc. afFed-
ing the faid eftates, were thereby directed, on or before
the loth of Auguft, 1700, (which time was by 12 and 13
Will. III. c 10. Eng. enlarged to the 25th of March, 1702,)
to enter their claims and demands thereto before the truf-
tees; or in default thereof, every eftate, right, title, in-
tereft, ^c. in or to the faid premifes, was to be void, and
the cftates fo liable thereto difcharged of and from the
fame. And the truftees were to hear and determine fuch
claims before the 25th of March, 1701.

The truftees to be a court of record, and their judg-
ments or decrees to be entered of record in books of parch-
ment to be provided for that purpofe, and to be final,
notwithftanding any difability in the claimants. And all
infants, feme coverts, idiots, perfons of infane memory,
or beyond the feas, corporations, and all other perfons,
bodies natural and politick, their heirs and fucceffors, and
tlieir interefts were to be concluded by fuch judgment *.

And

* It was determined in the King's bench here, in the cafe of Dixon and Anneiley,
and the judgment affirmed, upon a writ of error in the King's bench in England,
Hill, 5 Ann. that the truftees bad no power to determine what lands were vefted in

them ;

RE VENUE OF IRELAND. 249

And that the truftees, upon allowing fuch claims, for Claims may
the better fecurity of fuch claimant, his heirs, executors, and a copy'
Gff. fliould give certificates under their hands and feals, good evi-
containing the fubftance of fuch claim, and the allowance
thereof; (which certificate, or a copy of the entry of the
decree or judgment in their books, was made evidence, in
all courts, of the allowance of fuch claim) and that fuch
eftate, right, title, intereft, i^c. or incumbrance, fo al-
lowed, fhould never after be called in queftion by the
King, his heirs or fuccelTors, or by the truftees, or any
claiming under them, or any of them ; fubjedl, neverthe-
lefs, to the power herein after given to the faid truftees
concerning the fame.

And, after the expiration of the time for making fuch The lands,

claims, the truftees were thereby diredted, before the 25th ^f; !° ^\^

of March, 1702, to fell the eftates and interefts vefted in truftees by

them, and not claimed, and the eftates and interefts P"'''"^'' ""'•
claimed, as foon as the claims fhould be determined; fuch
fale to be made to any perfons, bodies politick or corpo-

tlieni ; for that no lands were intended to be vefted in them but fuch lands as be-
longed to forfeiting perfons, or to King James II. which was a matter they could
not determine ; and that their power to inquire which were thofe lands was only in
the nature of an inquifition : and that therefore if an innocent perfon claimed an
eftate of inheritance before the truftees, and his claim were difallowed, he was not
precluded from trying his title at law; for that their determination as to that matter
was coram non judice. But it feemed to be admitted that their determinations as to
claims of particular eftates, charges, or incumbrances, were final and conclufive.
Holt's, rep. 372, 394.

But by 6 Ann, c. 34. Eng. all perfons claiming right or title to any of thofe
eftates, or any incumbrances thereon, as not being vefted in the truftees, or on any
other pretence, were limited to profecute thjir claims in two years from the 24th of
June, 1708, in any court of record, or othcrwife to be barred.

Vol. I. K k rate.

50 Of the EXCHEQ^UER anb

rate, by cant or audion. And the power to the truftees
to fell was afterwards, by I Ann, c. 13. Eng. enlarged to
the 24th of June, 1703.

fiMch as re-
mained un(o!d
the24thjune,
i"!03, veiled
in the Crown
under the iiia-
iiagement of
the commif-
fioners of the
revenue.

And by i and 2 Ann, flat. 2. c. 21. Eng. all eftates
vefted in the truftees to be fold, and which were not fold
before the 24th of June, 1703, or otherwife difpofed of,
purfuant to the former a(S, were vefted in the Crown for
the ufes intended by the a£l aforefaid, fubje£t to fuch
orders as fliould be given by the parliament of England in
that behalf; and from that day all powers given to the
truftees were to ceafe, and the truftees were to deliver up
to the commiflloners of the revenue, by indenture to be
enrolled in the Exchequer here, all deeds, records, and
papers, in their cuftody, touching the premifes : and after
that day the faid commilTioners were to levy and colledl
all the rents and profits of the faid forfeited eftates, and
pay the money arifing thereby, after all charges, into the
Exchequer, there to be kept apart from all other the
King's treafure, to be applied for the ufes aforefaid, ac-
cording to the orders of the parliament of England.

But the com- But it IS held that the commiflloners of the revenue
miirioners cannot make any eftcduai leafe of any part of thofe for-

cannot make •' -^ »

leafesof felted eftates which remain undifpofed of, they having
only a power to levy and colled the rents, &fc. and that
fuch leafe muft be made by letters patent under the great
feal.

them.

Whether Although the encouragement given to the difcoverers

e'lveTre- of Concealed forfeited eftates, by the power given to the

waidtodii- tfuftecs of allowing to the difcoverers a fourth part of the

"^"'^'" value

REVENUE OF IRELAND. a^i

value of what (hould be fo difcovered, be not continued
by the laft mentioned ad, nor that power transferred to
the commiffioners of the revenue, yet it is thought that
the commifTioners may, by his Majefty's diredions, make
an allowance for fuch difcoveries, it being a neceffary and
incident charge relating thereto.

.^t r.rl*.

K k 2 fHAP.

t^Z Of the EXCHEQ^UER ai-td

ii:3V3-i :

CHAP. xxiri.

Of informations in the EXCHEQJJER;

Informations /% N information on behalf of the Crown, filed in
what'.' """ XjL this court, is a method of fuit for the recovery of
money or other chattels ; or for obtaining fatisfadion in
damages for any perfonal wrong committed in the lands
or other pofTeffions of the Crown. And it is grounded
merely on the intimation of the Attorney general, who
gives the court to underftand and be informed of the
matter in queftion.

The different The mofl ufual informations are thofe of intrufwn, debty
^'"'^''' and devenerunt ; which latter is the Crown's adtion of

trover. But there is alfo a particular kind of informati-
on, ftyled hi rem^ when any goods are fuppofed to be-
come the property of the Crown, and no man appears
to claim them, or difputc the title of the King.

The procefs Upon the above general kinds of information the At-

to liTue torney general may have an attachment for the firft procefs

if he requires it; upon which the defendant is to put in

bail if it be required. But the moft ordinary courfe is

REVENUE OF IRELAND. 253

by fubpcena, and procefs of contempt; and if it be againft
a lord fpiritual or temporal, or a corporation, procefs of
dijlringas is to go.

" If the King be feized of lands or tenements he cannot information
be difTcized or ejeded, but if any one enters he will be ^!i,e"e7t Hes.
an intruder upon the King's polTefTion ; and therefore
if a man enters upon the King's demefnes, and takes the
profits, it will be intrufion ; fo if he enters upon a pof-
feflion cafl: upon the King by defcent, efcheat, ^c. before
entry by the King; or if a man enters upon a farmer, or
committee of the Kiri^ ;'or if the King's tenant hold over
his term; or if :a man bufts the King's Itflee for years;
all thofe are intrufions on the King, for which an infor-
mation will lie. ftamf. prae. 56. b. Co. Litt. 277. a. Sav.
7. 69.

An information of intrufion likewife is the proper For recovery
remedy for the recovery of efiates forfeited to the Crown, °4'd"'^^ *f''
upon attainders of high treafon, or which the Crown is cheated.
entitled to by efcheat. But tho' by 33 Hen. VIII. c. 20.
all lands, Qfc. forfeited to the Crown by an attainder of
high treafon are ip[o fado vefted in ,the Crown, without
any office or inquifition found, yet in fuch cafe it is ne-
cefl'ary, for afcertaining the certainty of the lands, to have
them found by office, by which they may be put in
charge; which is called an office of inftru6lion.

The King by his prerogative may enforce the defend- The defend-
ant in informations of intrufion to plead his title fneci- ^"' "'V!^ .,
ally ; and the ancient courfe or the Exchequer has been, fpeciali/.
that if in fuch informations the defendant plead " not
" guilty," he fiiall lofe the pofixlfion. And it is faid
that the reafon of this courfe is, for that regularly the

King's

254 Of THE EXCHEQ.UER AND

King's title appears of record, and therefore the defend-
ant may take knowledge thereof ; and the rather for that
in every information of intrufion it is fpecified of whofe
pofTefllon the lands, ^c, were ; but if the defendant
pleads " not guilty," the King's counfel cannot know
the defendant's title to provide to anfwer the fame, as the
defendant may do the King's title. 4 inft. 116. Dyer
238. Hard. 451.

But not But now by 15 Car. I. c. i. where the King, or thofe

Kili^t^f under whom he claims, or others claiming under the
has been out fame title, hath or have been or fhall be out of poffeflion
forTwemy" by the fpace of twenty years, and hath or have not taken
years, tVje profits of any lands, (^c. within that fpace, before any

information of intrufion brought to recover the fame,
in every fuch cafe the defendant may plead the ge-
neral iflTue, and retain the poflTeflion until the title be
tried, and found or adjudged for the King.

And m fciri And by that ftatute, where fuch an information may
{'rou'h^li''^ aptly be brought on the King's behalf, no fcire facias
fuch cafe Ihall be brought, whereunto the fubjed fliall be forced

to a fpecial pleading, and be deprived of the benefit

of the ad.

Plea muft The pica of a fpecial title in the defendant muft

concludewith conclude with a traverfe of the intrufion laid in the in-

a traverie O' ^ . ni j n

the intiufion. formation. Plowd. 548.

Replication. If the plea alleges feveral fads, the King by his pre-
rogative may in his replication traverfe them all, tho' a
common perfon ought to traverfe but one. Sav. 10, 64.

REVENUE OF IRELAND. 255

If the plea alleges a title which avoids the pnffefllon
in the King, fuppofed by the information, the King need
not maintain the information, but may traverfc the title
alleged by the plea. Sav. 61, 64. Cr. Ja. 4.81.

But it is fufficient if the King by his replication tra-
verfes fo much of the title as encounters the information,
without anfwering to the whole title alleged by the defend-
ant. As if to an information of intrufion in the moiety
of a manor, the defendant fays, A. was feized of the whole,
and died feized of the whole, by which there was a
defcent to the defendant, it is fufficient to traverfe that
he died feized of fuch a moiety. Sav. 6r.

The judgment, in an information of intrufion, for the judgmedc.
King is, " that the defendant be convided of the intru-
fion, &c. and be removed from the polleffion, and be
attached to make a fine ; and fometimes that the lands, ^'c.
be taken into the King's hands, and the defendant
attached ©"£•." and upon fuch judgment, every party to the
information or claiming under him fhall be removed from
the pofleffion ; but a flranger to the information (hall not
be debarred from his entry by fuch judgment ; for it does
not include any judgment that the king recover the feizin.
I Co. 40. a. 22. a. Plowd. 561. a. Sav. 35 a. Hard. 460.

It is faid in Sav. 49, that upon an information for in-
trufion and cutting trees, or taking other valuable things,
there is judgment for damages ; but the reporter adds a
qusere.

ition

The King may alfo, at his eledion, proceed by informa- infofmatio
tion by Englifh bill in equity for the recovery of" lands to b/Engiiflibill.
which he is entitled ; and in this cafe the bill is alfo to be

256

laformations
in debt.

On penal

ftatutes.

3 Blacks. C. 17.

A penalty not
appropriated
miiil be fued
in Exch.

Of the EXCHEdUER and

in the name of the Attorney general, and the proceedings
are to be the fame as in other EngUfh bills in this court.
And it is often thought more advifable to purfue fuch
method, as well for difcovery of evidence, as to avoid the
partiality of juries.

The King may alfo proceed againfl his debtor by way
of information of debt, in the name of his Attorney
general, or if his debtor die, the like remedy may be pur-
fued againfl his executors, or heir and terre-tenants.
Comyn. 437. Hard. 440.

This information is likewife brought for any forfeiture
to the Crown, upon the breach of a penal ftatute. And
the information by the Attorney general is mod commonly
ufed to recover forfeitures occafioned by tranfgreffing thofe
laws, which are enaded for the eflablifliment and fupport
of the revenue; others, which regard mere matters, of
police and publick convenience, being ufually left to be
enforced by common informers in qui tarn informations, or
adions, which may be fued for in other courts as well as
the Exchequer. But after the Attorney general has in-
formed upon the breach of a penal law, no other infor-
mation can be received. Hardr. 201.

If a penalty is infli£led by ftatute on any offence, and
there be no appropriation of it, nor any method prefcribed
by which it fhall be recovered, the penalty is to be confi-
dered as a debt to the Crown, fuable for in the Exchequer ;
and no indidlment will lie for the oficnce. Stra. 828.

Where a pe- And whcrc a penalty is vefted in the Crown only, the
naityveftedin cgurt of Kind's bcncli will not grant an information ; but

the Crown "0 ^ ^ .

information it mult be filed by the Attorney general. Stra. 1234.

All

B. R.

REVENUE OF IRELAND.

^$r

On an information in debt for non-payment of duties, informatlonE
evidence may be jriven of an importation on a different ^°^ non-pa>-

•'V ' inent of du-

day from that laid in the information -, but, upon an appli- ties, evidence

cation to the court by tiie defendant, they will make an o7a diftl'rer!^

order for confining the evidence to a certain time. <Jay.
Bunb. 223.

So on an information in debt for the duties of goods Or of fevcraf
imported on a day certain, evidence may be given of ''^>'^*
feveral importations at feveral times. Bunb. 262. But in
this cafe the plaintiff had given the defendant a note of
the times of the importations.

In an information for not making a true report, contrary Information
to the ftatute, the importation was laid to be within the port faiVe"'re''orf '
of London; upon evidence it appeared that the importa- m"ft be laid
tion was at Cowes in the county of Southampton. It was ponltion^"""
objeded for the defendTnt that, though the information ^'^'s-
might be brought in Middlefex, yet they ought to have
alleged the importation to have been according to the fad,
viz. at Cowes. And of this opinion was the Chief Baron.
Bunb. 261.

An information upon a ftatute muft fet forth every Infortnatlon
thing requifite to bring the offence within the ad; and °" A f^*'^/^

. , 1 r mult bring the

the words " contrary to the form of the lUtute" will not offence v.ithia
help it; for that is only a conclufion from the premifes. ^"^^ ^^'"^^•
Bunb. 129, 177. Hard. 217.

All informations, as well thofe brought by the Attorney informations-
general, as thofe brought by common informers, are to be ^^^^^ ^^ ^^
filed in the pleas office in the Chief remembrancer's office;
but where a penalty is fued for in this court by way of

Vol. L L 1 adion,

25S Of the EXCHEQ^UER and

allien, and not by way of information, it is to be filed in
the pleas office in the law fide of the court, where adions
are brought between party and party.

The rules to And upon thofe informations in the Chief remem-
plead. brancer's oflice, the fecondary is to enter three rules to

plead in four days ; and when the three rules are expired,
judgment is entered by default on a certificate of no plea.

Offences
aejaiiift the
adlof cuftoms
determinable
by the Ex-
chequer.

By fiat. 14 and 15 Car. II. c. 9. commonly called
the act of cuftoms, all offences againft that adt are thereby
directed to be heard and determined by the barons of
the Exchequer. And one moiety of all fines, penalties, or
forfeitures, is thereby given to the King, and the other to
him that fhall feize or fue for the fame in the faid court.
And all profecutions under the a6l muft be within 12
months after the offence committed.

cife by the
comniilTion
ers, i^c.

Thofeagainft But by 14 and 15 Car. II. c. 8. commonly called the
the aft of ex- excife ad, all offences as;ainfl that ad are to be tried
before the commimoners of excife, or their fub-com-
miffioners. And as many breaches of the cuftoms are
likewife offences againft the ad of excife, few informations
for penalties under the ad of cuftoms have of late yearS
been brought on the ad of cuftoms.

Offences only The following offenccs however of the ad of cuftoms,
cieterminabic gj.g ^^^ included in the ad of excife, and can therefore

111 Exchequer. .... .

be only prolecuted in this court, viz.

Receiving
floods on
boani before
ileclaration,
or failing be-
fbre out-
voice.

No mafter, 6v. fhall receive on board any goods to be
exported, before he fhall have declared to the cuftomer,
cfc. his intention to lade, and the port lie is bound to;

nor

REVENUE OF IRELAND. t§f

nor fhall fail before he fball have outvoiced upon oath j
under the penalty of ^Tioo.

No mafler, Gfc, (hall break bulk until he fhall invoice Breakingbulfc

upon oath, and enter into bond that he fhall not fail with- l'ng°'/n[J"'g;\^*

out being cleared and difcharged by the colledtor, &c. bond, ijfc.
under the penalty of £ioo.

If any perfon mall refufe to permit the colledor, &c. Refufing to
to fecure or take out of any vefTel any fine goods of P^™" *^"s

' JO goods, or

fmall bulk, to be put into the warehoufes of the cuftom- goods not un-
houfe, till the duty be paid ; or to unlade and fecure all ''i^^" "'''''"

' / r ' _ _ 28 days to be

goods which fhall not be unladed or difcharged within brought on
twenty eight days after the arrival of the velTel, he fliall
forfeit £ioo.

If after the clearing of any (hip or difcharging the Having con-
officers from on board, there fhall be found on board any "^'^'^ Z°°^^

, aboard alter

goods which have been concealed from the otncers, and clearance,
for which the cuflom has not been paid, the mailer (hall
forfeit £ 1 00.

LI 2 CHAP.

i6o Of the EXCHE0,UER and

CHAP. XXIV.

Of informations in this COURT on GOODS
SEIZED, OTHERWISE STYLED IN REM.

Seizure of dc- /\ N D firft it IS to be obferved, that this proceeding of

for the°° * JlJL feizing goods and merchandizes for the non-pay-

Crown. raent of cuftoms, and the hke, is termed in the law a

Exc. iHo,ijc. profecution in rem. For the better underftanding of which,

we are to confider that, where there was no property in

lands or goods, they belonged to the Crown ; and hence,

if a man died without heir, and there was no tenure of

his lands from any particular lord, the efcheator feized

them for the Crown. So all wrecks, waifs, and eftrays

were feized by the fherifF for the Crown ; and in thofe

cafes, on fuch feiznres, they ufed to make proclamation;

and if, upon the fecond proclamation, no body came in

to claim the lands or goods, they were prefumed to be

derelidt.

So that upon every feizure they were wont to file in-
formations in the courts of record, and then to make the
lirft proclamation, in order to condemn fuch lands or
goods to the King's ufe. And then there iflued a com-
niilhon of appraifement, in order that the fame might be
valued, and that the flierifF might anfwer the value

thereof

RE VENUE OF IRELAND. 261

thereof to the King's ufe ; and upon the return of the
commifTion of appraifement there was a fecond proclama-
tion made ; and then, if no body put in his claim, they were
prefumed to be derelid, and forfeited to the Crown. But
in the cafe of eftrays there was an abufe, by the fherifi's
taking up horfcs and fheep, and getting them appraifcd
and proclaimed, and forfeited to the Crown as derelid; •

and therefore a year and day was given to the owner to
claim before fuch prefumption took place.

When they conftruded penal laws by way of forfei- Forfeuurcs
tures, the forfeiture was appointed /'« ref/i, and likewife "aws^dtduced
a penalty was laid upon the perfon tranfgrefTing the law; therefrom.
and hence it was that, upon feizures, fuch goods were
often derelid, becaufe the owners would not come in to
claim them, left they fhould be fubjed to a perfonal in-
formation •, and therefore the two informations were
entered ; and upon the firft proclamation a writ of ap-
praifement went out, that the officer or perfon that
feized might be anfwerable for the King's part, as the
claim was always entered upon the fecond proclamation.

But the proceedings in the court of Exchequer on goods Proceedings
feized, 6'c. at this day, arc thus : '" ^^^ ^•'"^''^"

•' ' quer on goods

feized, (ifc.

When the commiffioners of his Majefty's revenue have By informa-
diredled the profecution, the folicitor of the revenue is to "°"-
file an information in the office of pleas in the cliicf
remembrancer's office, in the name of fome fictitious
perfon ; but in thefe cafes, no procefs whatfoevcr is to
ifiue, either before or after the information is filed,
as the feizure is deemed to be fufficient notice to the
proprietor and every perfon concerned.

And

26z Of the EXCHEQ^UER and

Rules to And upon thefe informations the fecondary is to enter

^" ■ rules to plead, as upon informations qui tant^ &c. upon

penal ftatutes ; and the proceedings to judgment, are the

fame, for want of a plea.

Prodama- And when the information is fo filed, the follcitor of

the revenue may caufe the ufual proclamations to be made,
which are thus, viz.

" If any perfons will claim property to, or fliow caufe

why the fhip or vefTel called with her furniture,

&c. lately feized at <^r. being imported contrary to the
ftatute, fliould not be forfeited, let them come forth, and
they fhall be heard."

And on the fecond or third day afterwards, inclufive,
the like proclamation is to be made ; and in the fame
time afterwards a third; and thefc proclamations are
made in the Exchequer, fitting the court, and entered
in the rule book; and the firfl of them is generally
made immediately after the information is filed, and
before any rule to plead is entered thereon ; tho it is
fometimes otherwife.

Judgment for ^^^ immediately after the third proclamation is made,

want of a pica and ou the fame day, judgment being firft entered upon

the goods and the information for want of a plea, a motion may be made

writ of deli- by lYiQ counfel to the commilfioners for a day to be ap-

very ..

pointed for the fale of the feizure, which the court will
order. And on that day the counfel to the commifll-
oners is to move an the faid order, that the feizure may
be fold purfuant thereto, which the court will alfo order j
and then the feizure is to be fet up to cant, and the

highefl

REVENUE OF IRELAND. 263

liigheft * bidder is declared the purchafer, and thereupon
an order is entered of courfe for a writ of delivery to
iiluc for the delivery of the goods purchafed to the pur- ,

chafer, on his paying the money to the Chief remem-
brancer; but generally the counfel to the commiffioners
moves the court, at the fame time, that the Chief re-
membrancer may pay the money to the folicitor of tlie
revenue, which the court will alfo order.

And note, in the general, where there is no claim, ^^'!\ of ap-
and efpecially if the goods be of a perifliable nature, for ihe'peti-
the folicitor of the revenue moves for a + writ of ap- foi'^N '"
praiiement, which is granted 01 courle.

* In Bunb. 7-. it is faid, that if there be 3, condemnation without a trial, the
bidder muft ftand to all hazards; but if after trial the bidder fuffers by delay, th«
the court often difcharges the bidder. But the reporter adds a quccre. And it ii
likewife there faid that the court had fome doubt what execution to order againft
a bidder not having paid his bidding, the procefs of the pipe being, that which
fliould regularly iiTue upon an informatio nof the feizure ; but that that being long
and tedious, they ordered a fieri facias; as is ufual in the cafe of a perfonal infor-
mation. And, in a note there, two cafes are cited, where, in fuch cafes, thecourt
upon affidavit iflued attachoieats againd the bidder.

f In Bunb. 30. it is faid, that after a feizure of goods, th« regular fteps are to
file an information, and then take out a writ of appraifenient, upon the return of
which the defendant is to enter his claim, and then may move for his wiit of deli-
very. If the profecutor delays filing an information, or docs not fue out a writ of
appraifement, the defendant, upon entering his claiin in the book in the office, may
move for a writ of delivery.

And in Bunb. 59. it is held that writs of appraifement are a neceffary part of
the information upon a feizure, by the courfe of the court; befuies the aft of
tonnage, and poundage direfts a moiety of the rates to be anfwered to the King,
which Ihews there is a necetrity for a valuation,

And

264 Of the EXCHEQ^UER and

Claim of If any perfoti would claim the goods, he may do Co

SQOtIs Icized , ■ , r 1 ir-> r r

and form ^^ ^^Y ^^^c berorc the rule for judgment lor want or a

thereof. plea is made abfolute; and the claim is to be entered in

the office of pleas in the Chief remembrancer's office in

the appearance book, thus; " A. B. mafter of the fliip

or veflel called o'^. this day appeared by E. M.

his attorney, and claims the property of, &c. at the fuit
of, &c. who as well, C^c."

Appearance So that at the fame time the claim is entered, an ap-
pearance
attorney.

wiih it!"'^"^* pearance is to be alfo entered for the defendant by his

Rule, 24th By a rule made in the office of pleas, in the Chief

April, 1716, , , ^, 1 r A •! ^ •

recognizances remembrancers orhce, the 24th or April, 17 10, it was
in what caies ordered, that upon all informations to be exhibited for
ihips, wool, or other goods thereafter feized, no perfon,
or perfons, be thenceforth admitted to claim property in
the fame, before he, or they, enter into a recognizance,
with good fecurity, to pay the appraifed value of the
fame, the penalties in the a£ls of parliament made in
fuch cafes, and alfo all fuch cofls and damages, as lliall

And in another cafe there, after a condemnation and fale upon a feizure, it ap-
pearing to the court that the fpecies of the goods had not been defcribed with fuflicient
certainty in the writ of appraifenient, the court made a rule to thow caufe, why
the condemnation fhould not be fet afide, and why an attachment (hould not go
againft the feizers. Bunb. 89.

Where it appears to the court that the appraifement is at more than the goods
are worth, the court will order a re-apptaifement; for othcrwife the feizing officer
might be undone, who mull pay the King's moiety, according to the appraife-
ment. Bunb. 4y. 185.

REVENUE OF IRELAND. 265

be awarded on the profecution of any information, to be
brought for the fame; unlefs the party, or parties, wlio
claim property, fliall make it appear to the court by afli-
davit, that fuch fhip, wool or other goods arc really and
truly his or their property.

'J.

ad-

And by another order alfo made there the 5th of Rale, 5th
June, 1 7 16, it was ordered, that where any perfon, or ..""pe'fon^;
perfons, come to claim property in fliips, wool or other '"^"ed to
woollen goods feized, or thereafter to be feized, he or they he'makeari"i-
fo claiming property fhall make it appear to the court davit of the
by affidavit, that before and at the time of fuch feizure, ^ ^
the property of the faid fhip, wool or other goods, was
in him or them; and he or they are likevvife to make
It appear to the court by fuch affidavit, how he or
they came to have the property of fuch fhip, wool or
other woollen goods ; otherwife no perfon, or perfons,
to be admitted to claim a property in the fame.

Now, in the cafe of Forder qui tmn, 6'<^. againfl eight The claim t«
hogfheads of fugar, in this court, the 25th of November, ^^ ^^ ^'"'^*
1734, and the iSth of June, 1735, a queftion arofe
upon the aforefaid two rules, whether the claimant was
not to appear in court in perfon, and claim the goods;
and it was debated feveral days, but no determination
was made by the court ; but the pradlice is now to enter
the claim by an attorney in manner before mentioned.

If the claimant would have a writ of appraifement, Writ of ap-
he may; but he is firft to apply to the folicitor of the ^^^'^o^be
revenue for his confent for that purpofe, for which he is obtained.
to have two guineas; and then upon counfcl's motion,
and on producing the confent, the court will award the

Vol. I. Mm writ.

£66 Of the E X C H E O U E R and

writ. If it be in vacation time, the Chief Baron, or
either of the other Barons in his abfence, will upon fiich
application to him at his houfe make the like rule for
a writ of appraifement ; which rule the Chief Baron in
this cafe is to fign in the book.

Proceedings And thcn thc claimant's attorney is to ferve the foil-
in appointing •» r i • i i r r

theappraifers citor ot tlie revcnuc With the names or tour mer-
and in ex- chauts, or othcr perfons of credit, fkilied in fuch affairs,

editing and .- ...... . -^ .. ^ .

leturning the ^^ appraiicrs J and the iohcitor is to Itrike out two or the
^f'^- names, and let two fland ; and then he returns the fame,

with four named by him on behalf of the revenue, and
. of thefe four the attorney for the claimant alfo ftrikes
out two; fo that two are left ftanding on each fide ; and
to thefe four, whofe names are left ftanding, and are to
be lodged in the pleas office in the Chief remembrancer's
office, thc writ of appraifenient is to be direded; and
they are to fummon a jury, and to hold an inquiry
thereon, as to the value of the fhip, goods, wares, or
merchandizes, which have been feized ; and this writ
with an inquifition annexed to it is to be returned into
the faid office. See the forms of tlie faid writ and
inquifition in the appendix to this work.

If the folicitor of the revenue negleds to return the
names of appraifers in due time, the officer of the court
will ftrike names for him, according to the method
pradifed in the proceedings in the equity fide of this
court.

And

RE VENUE OF IRE L AND. 267

And upon this return of the writ of appraifement, Wtitofdeif-
and upon a confent for that purpofe from the foHcitor of turnoftlfe
the revenue as aforefaid, for which he is alfo to have v.ritof ap-
two guineas, and upon counlel s motion thereon, a writ
of * delivery will be granted upon the claimant's giving
fufficient fecurity as is ufual. And thereupon the claim-
ant, after the rule' is fo obtained for the writ of delivery,
is to enter into fecurity by recognizance before the Lord
Chief Baron if in town, if not before either of the
other Barons, in double the value of the appraifement,
conditioned that the claimant fliall perform and fulfil the
judgment of the court upoH any information brought,
or to be brought, againft the fliip or goods felzed.

And this writ of delivery is to be direded to the llore To whom to
keeper, coUedor, furveyor, or other ofHcer, in whofe
cnftody the goods feized are; who, upon receiving the
faid writ, is to deliver the fliip or goods under feizure to
the claimant or perfon for that" purpofe named in the
writ. See the form of this writ in the appendix.

If the folicitor of the revenue fliould on fuch appli- Tlie procecd-

cations, either for a writ of appraifement, or a writ of Jhffoiic"or

delivery, refufe his confent, then the counfel fur the of" the revc-

claimant may, on affidavit thereof, and notice given to re't'urs lii's

confent either
to a writ at'

• In Bunb. 21. It is held that there are. two reafons for grantin:; wiits of deli- Jl^'-', , '''" '

^ , . Of o; uelivery.

very, viz delay of profeculion, and that tiie goods are periihablcj but ihat thole

writs are difcretionary in the court. Bunb. 74. it was granted for gold watciies,
the llfel work being perifliable; and in Bunb. 30. It is f.iid that no certain rule is
laid down wliat ihall be called delay; but that what v.-as moft generally agreed
upon was, that where a feiy.'Jtc was in the vacation time, and there is no informa-
tion filed in the term fdllowi.ig, if the profecutor could have C.'ied it liut term,
this would be a delay to g.ound a wiit of delivery upon.

M m 2 the

z68 Of the EXCHEQUER awd

the folicitor of the revenue, make fpecial application to
the court, and they will either grant or refufe the writ
as they fee caufe.

v/ritofde- In the cafe of Forder qui tarn againft John and Jamej

c'atlTc't"ui^d.''' Wolfe, in this court, the 23d of November, 1734, a writ

of delivery was refufed, as the evidence for the feizure

depended in a great meafure on the manner of packing

and making up the goods.

Plea to the When the goods are fo claimed the defendant is alfo to

and'the"°ro- P^^^d to the information 5 and if it be an iffuable plea, as
cfcdings to it ufually is, then the record is to be made up, and the
after proceedings are, as on informations qui tarn upon
penal ftatutes, pretty much the fame with the proceed-
ings in the common law fide of this court between party
and party.

tiiai,

Few uifor- But as Has been already obferved, moft of the ofFences

'"""'r^ '", under the adt of cuftoms beina likcwife offences under the

into the F.x- ad oT excife, informations on feizures in this court are very

dH-quer, and ^,^^.^ _ ^j^^^ [^^j^^ moflly brought before the commiffioners

or fub-commiffioners of excife.

O.Tcnce of The following offence under the ad of cuftoms, however,

Svl^^oods feei"ns to be cognizable only in the court of Exchequer,

coaftwife viz. that of (hipping nitivc commodities coaftwife, with-

Sd!"-^" o^it making a declaration to the collcdor, &V. of the con-

tio;i, only tcnts, valuc, G?f. and giving a bond conditioned to dif-

ihlrr'""'* charge them in the realm; by which a forfeiture of fucb

goods is incurred.

RE VENU E OF I R EL AND. 269

By the a6t of cunoms there is a provifion, t!:at, for Seizures to be
the avoidino; of fraudulent compofition, no adlion, bill, ^g'^^'^ed ami

O r ' ' ' lecured in the

plaint, or information be exhibited or proceeded on Ki.ig's ware-
againft any goods, wares, or merchandizes feizcd, until a°y'procc7d-
fuch feizurc fhall be regiflered and entered with the inas by bi.i,
regifler or officer to be apppointed for that purpofe in
the port of Dublin, and certified by him to be fo en-
tered and regiftered ; and until fuch goods, wares, and
merchandizes, be fecured or laid up in his Majefly's
ware-houfe, at the curtom-houfes of the refpedive ports.
And in cafe the commilfioners of the cuftoms fhall be dif-
fatisfied, or apprehend any negled or delay in any perfon Perfons nc-
or perfons to fue for or profecute in any adion, bill, plaint, ^dfyhf/io
or information, as aforefiiid, that it fliall and may be law- f^s, the
ful to and for the faid commiiTioners to appoint any other n^ay'ap'pob"
perfon or perfons, whom they fhall think fit, to profecute ; ^ profcciitor,
which other perfon or perfons fhall be and are thereby dc- daKci'ihe'
clared to be true, proper, and lawful profecutors or feizers '^^"^"j' l^'^'^'"'
to all intents and purpofes whatfoever, and to whom the the moietv of
moiety of the faid feizures and forfeitures fhall be due ^^'^ 'eizure.
and payable, and to none other; any thing in the faid act,
or any other law, ftatute, ufage, or cuftom, to the con-
trary thereof, notwithflanding.

By rule 36, annexed to the ad of cufloms, nil officers Officers to be

whom it may concern in their refpedivc places, fliall be "'J.'a'ny°

diligent and careful to make ftay and feizurc of 2,oods, goodsbrou^ht

wares, and merchandizes, that fhall be brought in, or out'conna'ty

carried out, or intended to be carried out of this realm, t'^ '■''■•^"•
contrary to ihe laws of the fame.

And

270

Of the EXCHEQUER and

Goods felxed And by rule 37, all goods and merchandizes that fhall
(he ware-" ^^ fcizcd or ftaid {liall, prefently after fuch feizure or
iiou(e, and ftav, be dcHvercd into the charge of the vvare-houfe

tiisre kept

until reieafed keeper at the cuflom-houfe of the port where fuch ftay or
by lufficient feizurc fhall be made, there to remain until fufFicient
warrant and difcharge fhall be brought for releafe and de-
livery thereof.

warrant.

And by rule 3S, every officer, who fhall make any
feizure, fliall thereupon forthwith acquaint the commif-
fioners of the cuftoms therewith, and likewife certify the
fame to the regifter of feizures in the port of Dublin for
the time being, together with the quantity and quality of
theregirterof the goods fo feizcd, the time when, the ground whereupon
he feized the fame, with fuch other circumftances as are
fit to be known, for exhibiting informations in the Ex-
chequer againfl the fame.

Officers mak-
ing feizures
lortliwitli to
acquaint the
cominlirioneis
therewith,
and to certify
the lame to

No officer to And by rule 39, no officer or other perfon fhall make

compound a ,-. . . r i f ■ r

feizure with- ^'ly compoiition or agreement for the feizurc or for-
cut licenfe or feiiure of any goods, without * licenfe out of the court of
w'lrrant. Exchequer, or other lawful warrant firfl had and obtained.

And

• I ilo not find that the taking out of thefe licenfes hatli hten praftlfed here
tliefe many years. Lord Chief Baron Gilbert, in his treatife of the court of Exche-
quer in England, page i S6, i^c. gives the following account of them :

V/he.i a fuit (fays he) was commenced, even between party and party, they couM
not compound the fame without leave of the court, which was the original of all
fines concerning lands and tenements ; and the reafon was, becaufe the K '

an mtereft in every fuit in his court fince there was an amerciament in
ment; much more in informations, where the King hinifelf was party,
bad (ach an iutctell that the informers could not compnind without leave

RE VE N UE OF I RE L A N D. ^71

/\nd by role 40, all licenfes, compofitions, jfines, rceo- J-'""''"; ^«-

^ , ^ . . for forfeirurcs

venes, warrants, orders, and other difcharges, to be had, tobeentered
made, or sjrantcd for or upon the aforefaid Tcizurcs and ^-.''h 'i^^ f<=■
inrormHtions, are to be entered with the rcgifttr aiorefaid, the money
and the money or monies thereupon due and payable to K;^J°„^h*
the ufe of his Majefly to be paid to the colic6lors of the pai/to the
refpedlive ports. '°'''^''"'-

And by rule 41, all appraifements of goods, wares, and Appraife-
merchandizes, feized as aforefaid, are to be fhovvcd and "eLlire" to he
delivered to the regifter aforefaid, before they be returned iJehVered to

the regrlTer

for exi.niina-

I • r 1 1 • 1 1 n- 1 tionandentry..

court ; but yet in many caies, where penalties were great, and the offenders poor,

it would have been exceedingly hard if the law had been inexorable, and the informer
might not have compounded with the offender ; and it would have ftill been more
derogatory to the honour of the Crown if the informer had compounded, and there
had been no method found out to have made a compofition for the Crown. From
hence it is that there is a (landing privy feal, by which the commillioncrs of the trea-
fury, High tieafurer, Chancellor, Under treafuter, Chief Baron, Barons of the Coif,
and Attorney general, or any one of them, are enipow-ered to give a licenfc to com-
pound ; provided no fine be fet lefs than half fo much as the informer flial! or is to
have for his part. In order to fee that the King's part be at lead equal to one half of
the inforniet's, there mull be an affidavit made by the informer of what he rcce'ves
upon fuch compofition, and then they go back to the ofHcer, and the compofition is
fet, and then it is carried to be figned by the commitfioners of the treafury, Lord
High treafurer. Chief Baron, Attorney general, or any two of the.ii, who by the
faid privy feal are entitled to compound the fame.

This pov/cr was abufed by offenders againil penal flatutes ; for after fnch tranf-
grefltons they ufed to fet up fham informers in order to get rid of the penally, and
fo compound with them for a little, and diminifh the King's part alnioft to nothing ;
for this caufe it was that by the rules of the court the chtillian and furnames, with
the addition of the parties, are to be put into the licenfe, together wlih the place of
their abode; the licenfe is to be (igned by a fwoni clerk, and entered in a book
before the fame is figned by a Baron.

And how long this licenfe to compound is to be in force, how the compofit;o;i
fhall be recorded, the fine rated and paid, and a writ of delivery obtained thereon,
and hov/ this vnit is to ill'ue wheic the fine is paid, and how where fecuiity is given,
fee ibid. pag. i8S to 191.

into

272

Of the 'EXCHEQUER and

If tlie goods
arc under-
valued a new
jppraifement
to be made.

Coaft bonds,
for wliicli
cerlificates
are returned,
to be deli-
vered quar-
terly into the
Eschequer.

into the Exchequer, to be by him examined and entered.
And if the goods be too much undervakied, the faid regifter
is to make flay thereof, and to acquaint fomc of the Barons
of the Exchequer therewith, to the end that a review and
new appraifement may be made of the goods.

And by rule 42, all bonds taken for fhipping goods to
the coads, for which certificates are returned, fhall be deli-
vered quarterly into the Exchequer, with the certificate
thereunto annexed and endorfed alfo thereupon ; and every
term, after the accompt of the ofiicers that did take them
is pafl, the faid bonds fh:ill be delivered to every perfoa
that fliall fue for the fame, paying the ufual fees.

All other
bonds to be
deliveied into
the Exche-
quer after the
fcreach of
conditions to
be put in fuic.

And by rule 43, all other bonds taken by the colledors
that be expired, and all other bonds for which no certifi-
cates are returned, according to their conditions, fhall be
delivered likewife into the Exchequer quarterly, after the
breach of fuch conditions, that procefs and execution may
be had thereupon according to the due courfe of law.

CHAP.

REVENUE OF IRELAND. 273

CHAP. XXV.

Of informations sEroRE the COMMISSIONERS oa
SUB-COMMISSIONERS of EXCISE.

BY 14 and 15 Car. 2. c. 8. commonly called the ad of Commif-
excife, an office is created in the city of Dublin, to exdrr^eated
be called by the name of the office of excife or new import, in Dublin,
and to be managed by commiffioners not exceeding five in
number, and alfo a furveyor ; all to be appointed by the
Lord Lieutenant or Chief governors of the kingdom.

And the like offices, and in them fuch fub-commif- and fub-
Coners or colledors, are thereby direded to be appointed 5°'"'"i'^"'"ef5

' _ J r r in the coua-

in all the counties of the kingdom, and in all other cities try,
and places thereof, as the commiffioners fhall think fitting,
to be approved of by the Lord Lieutenant or Chief go-
vernors of the kingdom.

And the commiffioners or colledors of excife in their to hear and
refpedive diftrids, or fuch other perfons as fhall be autho- offences"^
rized thereto, together with fuch fub-commiffioners or againiithe
colledors, are thereby authorized to * hear and determine
all offences and breaches of any claufe in faid ad, other
than fuch as are otherwife thereby appointed ; and are,

* When a day of trial is appointed by the comminioners or fub-commiHioners,
the conftant praftice has been to give the claimant eight days notice thereof, exclu-
five of the day on which the fummons or notice of trial is ferved, and inclufive of
the day of trial, as on trials by niji prius in the four courts in the county of the city,
or county of Dublin.

Vol. I. - N n upon

aft of excife,-

274 Of the E X C H E Q^U E R and

upon notice or information, to proceed to examination of
the matter in fad, by fummoning parties and * witnefTes
to appear before them, and examining witnefTes upon
oath in the prefence of the party accufed, if he appear ;
and in cafe he fhall negle£t to appear, they are autho-
rized to proceed as if he were prefent : and upon proof of
the fad, by the confelTion of the party, or oath of one
credible witnefs, they are authorized to give judgment,
and iffue a warrant for levying any forfeiture, fine, or
penalty, inflicted by the ad, by diftrefs of the party's
goods, or in default of fufficient diflrefs, to commit the
party to prifon until he pay iL

But all informations for any penalty incurred by this
ad are to be made within fix months after the ofFence

Informations
for penalties
to be within

fix months. fhall bc Committed.

An appeal
given to the
Lord Lieute-
jiant, or com-
iniliioners of
appeals.

And it is thereby provided, that if any perfons fhall
judge themfelves aggrieved with any proceedings had by
the commillioners, &c. it fhall be lawful for every fuch
perfon to make his -f- appeal to the Lord Lieutenant, <irr.
or fuch as he fliall appoint by commiffion under the great
feal ; who are empowered to fend for parties and wit-
nefTes, and ail writings, &c. and to examine upon oath
and determine all appeals, and confirm or reverfe all judg-
ments given by the commillioners, &c. and to difcharge any

* By 33 Geo II. c. ro. witnefTes may be fummoned to appear before them ttio'
refiding in another diftricl ; provided that no Inch luninions fhall iffue until it fliall
appear by aflidavit before One of the commifiioners, or fub-commiflioners, that the
perfon fummoned is a material witnefs.

i ^y 33 Geo, II. c. 10. fuch appeal muft be brought within two calendar raontlis
after the fentence given.

perfon

RE VEN U E or I REL AN a . 27s

perfon committed by the commilTioners, Gfr. and to miti-
gate all fines, penalties, and forfeitures, impofed by them;
provided that in the mitigating fuch fine, &c. the informer
may be duly encouraged for his pains and difcovery, ac-
cording to the nature of the fraud difcovercd.

And it is thereby enadted, that if any goods feized fhall ^''°'^^ ''«'^«"

I 1-11 I-1- 1 1 ^"° "°f

not be claimed or cleared within twenty-one days, the ciain.ed in

commiffioners or fub-commiffioners, <l2'c. appointing a ge- j" p^^- '**

neral day of fale, and giving publick notice thereof, Ihall

caufe the goods to be appraifed by two fworn officers, or

others, and afterwards fell them by the candle to the

higheft bidder.

And of all feizures, fines, forfeitures, and penalties, One moiety

mentioned in this ad, the neceffary charges for recovery o^ 'he fines,

thereof being firlt deduced, one moiety is to be to the ufe King, the

of the KinsT, and the other to the perfon who fliall feize, ?'''" '° '^^
■ r r 1 1 ^ r- informer.

or give any inrormation or and prove any breach of any
claufe therein.

When a feizure is made of any goods upon the a6l of Thepro-
cxcife, if it be in Dublin, the feizing officer is to bring "^dingsupoir

' n r feizure

them to the ftores at the cuiiom-houfe, and to make a under this
return thereof in writing to the commiffioners, and alfo ^^
to the regilter of the feizures ; and if any petition be pre-
ferred to the commiffioners, it is referred to the feizing
officer, and on his report it either is or is not ordered to
ftand a feizure. Then the feizing note is fent by the re-
gifter of the feizures to the clerk of the informations in
the faid port, who, if it be a general or common cafe,
either as to goods exported or imported, is to prepare an
information according to the general forms ; Vvhich fee
hereafter in the appendix.

Nn 2 If

I'-jG

Of the EXCHEQ^UER and

Seizures not
claimed by
the proprietor
within twenty
one Jays tbr-
t'eited and
■nay be told.

If a penalty
fued for there
muft be a fe-
parate infor-
mation.

Proceedings
before fub-
commiirio-
ners the fame
as before the
commiirio-
ners.

The fame
proceedings
in all cafes
lelating to
the inland
excife.

If it be a cafe attended with any fpecial circumftances,
it is to be brought to the foHcitor or to the commiffio-
ners, who is thereupon to prepare inftru6tions for the
eounfel for the commiffioners to draw a proper informa-
tion thereon. For forms, or precedents, fee the ap-
pendix.

If the owner or proprietor of the goods do not claim
them within twenty one days, the courfe is to colled all
the feizures of the fame kind unclaimed, and to infert
them in one information, and to enter judgment thereon
for want of a claim, and then to fell at the next general
fale to be appointed by the commiffioners, or fub-com-
miffioners. But this method of inferting many feizures
in one information feems liable to great objedions.
And if on any of the feizures a penalty is recoverable
and fued for, a feparate information mufi: be entered
for thefe goods, and a judgment of condemnation had
thereon, to be ready to be read in evidence on the trial
for the penalty.

If the feizure be in any other port than the port of
Dublin, the informations and proceedings are to be the
fame before the fub-commiffioners as before the com-
miffioners of excife.

And in the cafes of brewers, vintners, ale-houfe keepers,
diftillers, or retailers of flrong waters, and all cafes
whatfoever relating to the inland excife, the like pro-
ceedings are to be againft offenders, by information, fum-
mons, &c.

BE VENUE OF IRELAND. 277

By the 33 Geo. II. c. 10. it is recited that claims had When a

been frequently made of goods feized by perfons who nicn't'ionT to

never appeared after making fuch claims, but left the be made at

kingdom or the diftrid where the feizure was made, ,he claim of

and were not to be found, fo as to be ferved with a 'o'ne houfe,

r r • 1 11 1- f-L 1 r vvitliin the

notice or fummons ror trial as the law directs j by realon diftria, where
whereof feveral parcels of goods had remained under notice fhall be
feizure for many years, and until they periflied, on ac-
count of not being duly condemned, to the prejudice of
his Majefty and the informer; for remedy whereof, it is
thereby enadled, that in all cafes where a feizure lliall be
made of any goods, G?f. and a claim fhall be tendered
by the owner, or proprietor thereof, or by any perfon.
deputed to make fuch claim, that the perfon tendering
fuch claim fhall at the foot thereof mention fome par-
ticular houfe within the diflrid where the goods arc
feized, where notices or fummonfes fhall be left or ferved -,
and in default thereof that the claim fhall not be deemed
legal or received, but it fhall be lawful to proceed to the
condemnation of fuch goods, in fuch manner as by law
may now be done for want of a claim ; and that all
notices or fummonfes ferved or left for fuch claimants,
with any perfon above the age of fixteen years refiding
at fuch houfe as fhall be fo mentioned or expreffed at
the foot of faid claims, or pofled on the door eight days
before the time appointed for determining the claim, if no
perfon refides therein, fhall be as valid and effedlual as
if the perfons making fuch claim were perfonally ferved
with fuch notices or fummonfes.

And

27S

Of the E X C H E aU E R and

Difputes con-
cerning lights
of fei/ure.

Commiflio-
iiers and fub-
conimiflioners
in their dif-
tricts to de-
termine the
light to fei-
zure, l^c.

Sub comniif-
fioners to take
an oath be-
fore hearing
a cau(e (if
required) that
they are not
interefted in
the feizure.

And by the faid adl of 33 Geo, II. c. 10. reciting
that, where two or more perfons have been concerned as
informers or difcoverers, feveral difputes have arifen be-
tween the parties pretending to be the real informer, and
difcoverer, to the great detriment of his Majefty's reve-
nue, and difcouragement of fuch informers; and that
a juit diftribution of the rewards given to fuch infor-
mers would be a great encouragement to the trade of
this kingdom, it was enaded, that in every cafe, where
two or more perfons fhall claim any right to any reward,
for or on account of any feizure, penalty, or forfeiture,
they may be entitled to, the commiffioners, or fub-com-
miffioners in their feveral diftrids, who fhall hear and
determine fuch feizures, fhould hear the feveral claims
and demands of fuch perfons, as may think themfelvcs
entitled to any reward, for, or upon account of any in-
formation, or difcovery, and give or diftribute the fame
in fuch manner, or proportions, as they fhould order
and dired ; which order, or fentence, fliould be final
and conclufive to the faid parties.

And it is by the faid a£l enaded, that the fub-com-
miffioners, colledors of excife, and other perfons that
may be authorized, and appointed to hear and determine
the matter of complaint mentioned in fuch information,
and every of them, fliall, if thereto required by the party
or parties againfl whom fuch information is made, take
an oath that he is not interefted, diredly or indiredtly, in
the matter or complaint then depending before them, and
that he is not to gain or \o(e thereby on any account

whatfoever j

REVENUE OF I REL AN D. -279,

whatfoever; which oath the clerk or regifler of the
feizures and forfeitures in the particular diftri6t is there-
by authorized and required to adminifter; and if fuch
fub-commiffioner, colledor of excife, or any other perfon,
to be fo appointed fliall refufc to take the faid
oaths, fuch fub-commiffioner, colledor, &c. fliall be dif-
qualified, and rendered incapable to hear, determine, or
give judgment upon the matter then depending before
them, and contained in fuch information, and all
proceedings to be had before them after fuch refufal fliall
be null and void.

And by the faid a€t, reciting that the profecutions No judgment
before the commiffioners of appeals, tho' carried on in a mimoneTsTr
fummary way, purfuant to the laws in force in this king- fub-conimifli-
dom for that purpofe, had been artfully delayed by perfons ci'JrtoV^re-
profecuting the laid appeals, upon account of fome in- verfed for in.
formality, or defect of form in the proceedings, to the °'"'*"^' *■'
great difcouragement of the profecutors, or informers,
it is enaded, that no judgment, or fentence of the
commiffioners, or fub-commiffiioners of excife, fhall be
reverfed for any informality, imperfedion, or defed in
form, either in the information, proceedings, or judg-
ment brought before or given by the faid commiffioners,
or fub-commiffioners refpedively.

And whereas it often happens that the claimants of Periniai)ie
goods feized by the officers of his Majefty's revenue, on go°^s je'^ed
condemnation thereof by the chief commiffioners or fub- twenty one
commiffioners in their refpedive diflrids, enter appeals ^*y^ ^'^^f j'^e

r ^ rr condeninatioa

againft fuch judgments of condemnation, in order to notwithftand
delay the fale of fuch goods fo condemned as aforefaid, peai^"^ '^"
that they may thereby perifli, and his Majcfly and the
feizing officer lofe the benefit of the faid feizure, for

remedy

2So Of the E X C H E O U E R and

remedy thereof, it is by the faid ad enacled, that all
perifliable goods, and commodities, which fliall be feized
by any of the officers of his Majefty's revenue, or other
perfon, or perfons, and condemned as aforefaid, ftiall and
may be fold as the law direds, at any time after the ex-
piration of twenty one days after the condemnation
thereof, by order of the Chief commiflioners of his
Majefty's excife, notwithftanding any appeal brought, or
to be brought, from the faid fentence of condemnation,
fix days notice being previoufly given in manner herein
before mentioned to the claimant, or left for him at his,
or her ufual place of refidence, and an affidavit being
And the pro- thereof made ; and the produce arifing by or from fuch
fccoun°tecrfor ^^'^ ^o be accountcd for and paid to fuch perfon and
and paid to perfous as Ihall be by law entitled thereto, in ten days
arare'k-g'a'iiy after the time given by law for appealing fliall be elapfed,
entitled to the or in cafe of any appeal in ten days after the fentence
of condemnation fhall be affirmed, or the appeal dif-
miffed ; and that in cafe of a revcrfal of fuch fentence of
condemnation, the produce arifing by or from fuch fale
fhall, in ten days after fuch revcrfal, be accounted for
and paid to the owner or owners refpedtively of the
goods fo feized and fold, in full fatisfadion for the goods
fo feized.

All forfeit- And it is by the faid ad alfo enaded, that all the for-

uresandpe- fgiturcsand penalties thereby inflided (other than fuch

edby this aft as are otherwife thereby appointed) fhall and may be fued

tobefuedtor £qj. ^^^ recovcrcd, Icvicd and applied, in fuch manner and

as prelcnbed r \ rr '

by the aft of form, and by fuch ways and methods, as are prefcribed
and appointed in and by the ad of excife.

excife.

R E V E N U E 01 I R E L A N D. 281

By fjiatute .1 Geo. 111, c. 7. the aforcfaicl ad of ihc 33CI Ad of 3^
Geo. II.. and all and every the claufe and claufcs iheicin 9''°]'- ^°'*'
contained (except fuch claufe or claufes as are thereby
altered or repealed) are continued for tlic fpace of two
years from the 24th day of June 1762 and to the end
of the then next feffion of parliament.

And by the faid ad it is enabled, that it fliall and may Commiflion-

be lawful to and for the commifTioners of appeal, under auti^orized^^o

their hands and feals, from time to time, to authorize g'^Qt com-

and empower fucli perfon or perfons as they fhall think Jakin'g afiida-

fit, in the feveral counties of this kingdom, to be com- vits in the fe-

•.>_ ^ ^ t 1 • n- 1 • • vera! counties

miiuoners to take and receive arhdavits, concerning any ;„ the king-
caufe depending, or other proceedings in caufes of appeal, '''^"'•
before the commilfioners of appeal; and all affidavits
taken as aforefaid, fliall be of the fame force, as affidavits
taken before Uie faid commillioners of appeal arc, or
may be ; and for the fwearing and taking of every fuch
affidavit, the perfon fo empowered, or taking the fame,
fhall receive a fee of one fliilling and fix pence, and no
more.

And no affidavit taken by any commiffioner, autho- Direftions
rized as aforefaid, fliall be read or made ufe of before the concemmg

the caption or

commiffioners of appeal, unlefs the commiffioner or fuchaffi^a-
perfon that takes the fame, mention in the caption there- ^"^"
. of the day of the month when, and alfo the place and
county where, the fame fliall be fworn, and that he knows
the deponent, or has been credibly informed that he is
the real perfon mentioned and defcribcd in fuch affidavit.

And whereas by the aforefaid a£l of cxcife, or new

impofl, all goods and merchandizes feized for being run,

Vol. I. O or

2§2 Of the exchequer and

or intended to be run, were to be brought to the oiKce of

cxcile next adjoining to the place where fuch goods were

fo feized, there to be detained and kept, until the fame

Ihould be condemned or difcharged, in manner as by the

faid ad of excife is provided, which had, in many cafes,

been attended with inconveniencies and damage to the

owners of fuch goods and merchandizes, by lofitig their .

market, before a trial could be had thereon ; and many

difadvantages had alfo arifen, by the detention of fhips

or veflcls laden with fuch goods and commodities, thereby

preventing them from proceeding on their intended

Owjiers of voyages; for remedy thereof it is enaded, that it fhall

and mafte'tTof ^"^ ^^Y ^^ l^wful to and for the ownejs of any good?,

veffeis fei7,ed, feized for being run, or intended. to be run, and to and

the exctfc ° ^'^^ ^^^^ maftcr or commander of any fhip or veffel feized

laws, may ap. for the breach of any of the laws of excife, to apply (as by

of appraife- I'lw may now be done, in cafes to be heard and determined

ment, as in i^i the court of Exchequer) for a writ of appraifement, to

heard and de- valuc and appraife fuch goods and mercJiandizcs, and fliip

'h™F "h'" ^^ vfffel fo feized, on which fuch proceedings fiiall and

quer. may be had, as have been ufual in cafes where by law

writs of appraifement have ifTued; and that on return of

Andon return the ai^praifemcnt, or value of fuch goods and commodities,

cognlza'nce'to ^nd of fuch flaips and veffeis, the party or parties applying

be entered in- for fucK Writ of appraifement, together with two fufficient

to in the court ~ . n ii • • , • ^ - • n /r • n •

of Exchequer, furctics, fhall enter into a recognizance to nis Majefty m
double the value of fuch appraifeiment, before the
Chancellor, or one of the Barons of the court of Exche-
quer, or before fuch perfon or perfons as they, or^ any of
them, fliall appoint by commilhon to be iffucd out of the
faid court of Exchequer, conditioned to pay fuch appraifed
value, and aU. other penalties and fo.rfeitures attending

fuch

REVENUE 6 p IRELAND.

2S.^

fuch feizure, in cafe the fame (hall be condemned; and

tliat thereupon the chancellor, or any of the barons of the WritofD.-ii-

faid court of Exchequer, lliall award a writ of Delivery ^■'^'■•'■'

in the ufual manner for fuch goods and merchandizes, and

the fhip or vcffel fo-feizedas aforcfaid.

Provided always, that upon the acquittal of fuch goods On acquittal
and fhips or veffels from fuch feizure as aforefaid, by the zancT'to'"be
chief commifTioners of the revenue, or their fub-comraif- vacated.
fioners, in their fevcral and refpedive diftrids, or by the
commiffioners of appeal (in cafe an appeal fliall be brought)
and due proof made thereof before the faid Chancellor, or
-any of the Barons of the faid court of Exchequer, and
notice given to liis Majefly's Attorney general for the
time being, that then the faid Chancellor, or any of tlic
Barons of the faid court of Exchequer, fhall and may
order the faid recognizance to be vacated; and the fame
fhall afterwards be null and void to all intents and pur-
pofes whatfoever.

And by the faid ad it is alfo enaded, that all the forfei-
tures and penalties inflided thereby fhall and may be fued
for and recovered, levied, and applied in fuch manner
and form, and by fuch ways and methods, as are pre-
fcribed and appointed in and by the ad of excife.

And the aforefaid ftatute, as to the feveral matters
herein before-mentioned, is to continue and be in force
for two years, from the 24th day of June, 1762, and from
thence to the end of the then next felTion of parliament.

Penalties ■•nJ
forfeitures in-
fliaed by thi»
aft to be fued
for.asdirefted
by the aft of
eicife.

Oo 2

And

2S4

Of the E X C H E 0,U E R and

The faiel i>.c1
and the (lat.
33 Geo. II.
further con-
tinued.

And by the ftatute of 3 Geo. III. c. 21. the aforefaid
a61, as alio the ftatute 33 Geo. II. c. 40. are furtlier
continued for two years frorxi the 24th day of June,
1 764, and from thence to the end of the then next
feflion of parliament.

One commif- And by the faid ad it is enaded, that it fhall and may
fioner of ex- j lawful to and for anyone or more of the chief commif-

cueenipovver- -'

edtohearand fioncrs ofexcifc to hear and determine all complaints, and
com'b'in'ts ^'^ '^^Y ^'^ forfeitures that fliall be made or incurred by or
for felling againft any perfon or perfons felling * fpirits without
cut'iiceTife'* licenfe, in the fame manner, and as eftedually, to all in-
tents and purpofes, as any three of the faid chief commif-
fioners were then empowered to do, with fuch remedy of
appeal as is therein mentioned.

The three lad
a£ls conti-
nued.

The four lail
afts conti-
nued.

And by the flat, of 5 Geo. III. c. 16. the faid three
lart ads, and all and every the claufes therein refpedively
contained, (except fuch parts thereof as are altered or
amended by this ad) are continued for two years from
the 24th of June, 1766, and from thence to the end of
the then next feffion of parliament..

And by the flat, of 7 Geo. III. c. 27. the faid four ads
are continued for two years from the 24th day of June,
176B, and from thence to the end of the then next fclfion
of parliament.

licenfe.

Or, by 13 Geo, HI. c. 8. wine, cyder, beer, or ale, hy^ retail wlthoutrj

REVENUE OF IRELAND. 285

By flat. 1 1 Geo. III. c. 7. it is enaded, that no writ of N" writ of

I • ■ r 1 1- ■ r i- n II replevin, de-

rep/evpj, writ 01 ae/tverance, or writ or re-caption, ihall, at hwrance, or
any time hereafter, without leave firft obtained for that '-e- <:"?"<"' ^^

• /r ■ n t r T^ I L executed

purpofe from his Majelty s court of Exchequer, be exe- for goods
cuted for any sioods or chattels fcized by any officer of [^'^'^'^,*°-

JO J J _ breach or ex-

excife, for being run, or intended to be run, without pay- cifelawswith-
ment of duties due an'd chargeable thereupon, to his Ma- °h"e' cour't^^'of'
jefty ; or for goods and commodities detained to anfwer Exchequer,
the payment of duties, due and chargeable thereupon, to
his Majefty, unlefs fuch goods and chattels fhall be firfl
acquitted by due courfe of law.

And by faid a£t the fiid five former a£^s (except fuch The five laft
parts thereof as are thereby altered, repealed, or amended,) ^^^^^
are continued for the fpace of two years from the 24th
day of June, 1772, and from thence to the end of the
then next feffion of parliament.

afts conti-

And by flat. 13 Geo. III. c. 7. the faid feveral ads (ex- Thefixiaft

afts c
nued.

cept fuch parts thereof as are altered, repealed, or amended '"^^ '^°""*

thereby) are continued for the fpace of two years from the
24th day of June, 1774, and from thence to the end of
the then next feffion of parliament *.

• One can fcarce avoid lamenting that any necedity (Iiould ever have happened
to caufe the inllitution of a judicature, which fo much feenis to clafh with the fpirit
and genius of the Britifh conftitution, as that which is created by the excife laws; an
inftitution by which that bulwark of Britilh liberty, a trial by jury, is partly fub-
verted ; and the determination of property, foraetinies to a great amount, transferred
from the eftablilTied courts, to peifons who in the general, cannot either from their
courfe of education or experience, be fuppofed to be acquainted with the modes of
legal reafoning, or the proceedings of julHce.

Wherefore, the comniilfioners and fubcommiflioners who are the judges appoint-
ed by ihofe laws, are ever to bear it in mind, that although thofe revenues are to be
duly collefled, and although none of fhe rights of toe Ctown are to be remitted, vet
that the fcale of juftice is to be holden with an even hind, between the Crown and
the fubjeft, and that the rights of both are to be determined according to the lules
of lav/ and juftice, lor the fafety and advantage of-both,

O o 3 Another

•S6 Of the exchequer and

Another ciicumftance attending the trials upon thefe laws, apparently re-
pugnant to the ordinary courfe of proceedings in the fuperior courts of juftice,
is that of admitting the telliniony of the informer, who is to receive a moiety of
the penalty or forfeiture, as he is fwearing un>ler one of the ftrongell temptations
to perjury J and yet, were it not fo, and that the officers were not to feize on in-
formation, or deteflion of frauds until they couiJ procure perfons to attend tlieiii
for evidence, there would be but very few conviftions on thefe laws. Wherefore
alfo the judges upon thefe trials, when the party fo interelled is the only evidence
to be had, «re to aft with all the caution their prudence and difcretion can fuggeft
to them, and elpecially as the advantage is not reciprocal, the tellimony of a trader,'
even of the fairefl repute, being never to be admitted where he is himlelf the
defendant upon any trial on thefe laws; nor in truth ouglit it to be, as the fame
necelity cannot be urged on the one fide as on the other. '

Not that whilft this moll important office fliall be exercifed by men of liberal
and generous minds, a contrary conduct can be apprehended ; yet fliould it happen
othcrvvife, and that any of thefe perfons indifcreetly warmed by the zeal of otli.e,
or influenced by any other as improper motives, fnould confider themfelves not
merely niinifters of juftice, but fervants of the Crown, and as fuch in duty bound
to multiply forfeitures ; or (hould negle£t the modes of legal proceedings, it
is eafy to conceive what injury might be the confequence of their decilions, and
how far thefe revenues (which are in fact granted for the publick) might then be-
come what never was the intention, an engine of oppreffion to the fair trader,
and be nearly as great an injury to thofe revenues as fuffering tranfgrellbrs toefcape
with impunity.

It is true, an appeal is given to other commifTioners who are generally of the
ptofelfion of the law ; but when the delny, the heavy expence, which cannot but
attend fuch a flep, with the frequent confequcntial lolFes, are confidered, as alfo,
that the appellant has the whole weight of the revenue to contend with, and that
no coll is to be paid (which is the cafe on both fides in thefe fuits let the litigation
be ever fo groundlefs) it mud be confefled, that the conteft may be very unequal
and the remedy not adequate. Befides, although aftions for damages have been
maintained, wheie the fentence below has been againft the informer or leiz;^r, yet
it is otherwife on the reverfal of fuch fentence when in his favour ; it having been
always deemed a reafonable foundation for the profecution on thefe laws. So deter-
mined in the cafe of Reynolds againft Kennedy, ift Wilfon, 232, B. R. which fee, as
alfo, the cafes therein cited with the realons at large.

It is alio to be wilficd on the other hand, that in cafes where the conftiturional
mode of proceeding hath been prelerved, juries would Icriouily confider, that the
prevention, refiraint, or punifliment of frauds or impofitions in the payment of the
duties, is not only a benefit to the publick by the augmentation of the revenue, but
likewil'e to the lair trader, who, (hould fuch frauds be permitted, or the punidiment
of them eluded, could no longer fubfift; and that informers and feizing officers, who
are ablbiutely necefT.iry for thefe purpofes, ate only blamable for what they illegally
and wantonly or wickedly do in the execution of their olficcs; and when that is the
cafe, every unprejudiced perfon cannot but admit, that the injured party is moft jullly
entitled to an adequate rccompenle in daiuagcs upon any aclion or fuit for the purpofe.

C H A P.

REVENUE OF IRELAND. 287

CHAP. XXVI.

Of debts due to the KING, and his REiMEDIES for.
RECOVERY OF THEM.

THIS being a fubjed not very diftindly treated of in
law books, and the flat, of the * 33 Hen. VIII. c. 39.
in England, which is not in force in this kingdom, having
made feveral alterations in the common law there with
refpedl to this matter, it will be neceiTary to confider it
with great caution, advancing nothing but what is fup-
ported, or feems to be inferred from the beft authorities,
and leaving a full difcufTion of the fubjecl to abler hands.
And for the fake of method and perfpicuity it will be
neceflary to arrange what feems moft material on. this head
undet the following particulars, viz.

* A doubt lias been lometimes entertained whether this i.Q. be not in force In this
kingdom, (o far as it relates to the prerogatives of the Crown, by virtue of an aft „ \7jit'
made here in the fame year of that King's reign, by which the King of England, his r /-
heirs and fiicceflbrs, are to have the ftyle, title, tfc. of Kings of Ireland, with all
pre-eminences, prerogati'ves, dignities, l^c. to the eftatt ' and majefty of a King
imperial appertaining. But this notion is deftitute of any foundation ; the latter
JUtute plainly being intended to change the eftate and dignity of Lord of Ireland to
that of King, without enlarging in any refpeft hrs legal- prerogatives ; much lefs
thofe which he derived under a ftatute not then exilling; rhe leliion of parliament in
which the Irilh aft was made having commenced the i 5th of June, 1541, and ended
the 2oth of July following; whereas the feilion of parliament in which the Englilh adt
was made did not commence until r6th of January following. And furely whoever
confiders the fpiu't of tyranny and inconfiftency which marks ihe Englilh laws of
•hat reign, would not be very ftrenuous to contend tor their cxiftence in this king-
dom by any drained inference.- The one in queft ion particularly contains feveral
claijfes which feera very obfcure and almoft unintelligible,

Firft,

2SS Of THE EXCHEO^UER and

Firft, of the King's debtors and his remedies againft
them.

Secondly, of the King's precedence with regard to
execution.

Thirdly, of the King's prerogative with regard to the
debtor of his debtors.

And as to the firft particular, viz. of the King's debtors
and his remedies againft them, it appears by the ancient
ufage of the court of Exchequer, that from the earlieft ages
the Crown claimed and cxercifed feveral very great prero-
gatives with regard to the recovery of its debts.

King could The King could grant a writ of protedion to his debtor,

debtof'"^ that he fliould not be fued or attached until he paid the
King's debt. But this was produdive of great inconveni-
ence ; for, to delay other creditors, the King's debts were
the more flowly paid. For remedy whereof, by 25 Ed.
Ill, c. 19. Eng. it was enaded, that other creditors might
have their anions againft the King's debtors, and proceed
to judgment; but not to execution, unlefs fuch creditor
fliould take upon him to pay the King's debt, and tlien
he might have execution for both debts, i Inft. 131 b.
F. N. B. 28. Dyer 32S. But fuch protedion would not
lie after a fuit commenced. Hard. 26. Nor could the
debtor avail himfelf of this privilege without having the
writ of proledion. Cr. Car. 389. And fee Hob. 1 1 5. where
it is faid that the reflraint of the fubjed, as to proceeding
to execution, impofed by the ftatute, relates to executions
on lands and goods, and not of body,

And

REVENUE OF IRELAND. 2^9

And the King's debtor could not make a will to difpofc H's tiebfor

r , • , II I'- J •!• iji- couM not dif-

of his chattels to the king s prejudice; nor could his exe- p^j^ ^,.- j,jj
cu'-ors have adminiftration of his chattels without permif- chattels by
fion from the King, or from the juflicier, or the barons of King's preju-
the Exchequer; which they obtained upon giving fecurity '^^«-
to pay the King's debt : and if the debt claimed by the
King were a doubtful one, the King would fomctimes
command the executors to retain in their hands Co much
as the fum amounted to, till the matter was difcuflcd in
the Exchequer. Madox 663, 664, 665. 2 Ro. ab. 158 H.

If one died indebted to the King, and it were doubtful KingconU
whether the chattels of the deceafed would amount to '^'z-'heciiat-
latisfy the debts due to the King and to other perlons, it dtbtor de-
was ufual for the King to feize into his hands the chattels "a'"«''-
of the deceafed, in order to have a fatisfadion of his debt,
before any other creditor of the deceafed was paid, or the
chattels were eloigned, or applied to any oiher ufc. But
when he fo feized them, he allowed a competent part for
the decent funeral of the deceafed. Madox 665. Sec
magna charta, c. 18. 2 Inft. 32.

At common law, if a common perfon obtained a judg- Kiirr could
ment for debt or damages, he could not have the debtor's •'.^^''^ execu-

I t 1 - 1 1 I -^ I • !•<- • ■ tion againit

body or his lands during his life m execution ; but the body, lands,
body, * lands, and goods of the King's debtor were liable. a"'J g'^^ds.
3 Co. 12.

* But in Palm. 167 it is doubted wlietlier it is not merely by the cu.^om of
the court of Exchequer that lands can be extended for the King's debt, and not
upon the judgments of any other courts, except the debt be cftreated into the
Exchequer.

P p The

290

Of the EXCHEOUER and

A^ainft iieiis, The King might levy his debt not only againfl the
executors,b?f. party himfelf, his lands and goods in his own hands, but
in the hands of liis heirs and terre-tenants, and againft his
executors and adminiftrators, or if he had no executors or
adminlflrators, then againft the poffeflors of his goods.
Dyer 160, a. 11. Co. 93. a. Bunb. 322. But this muft
be underftood, as to goods, where they were not aliened
bona fide before the tejle of the execution. S Co. 171.

Procefs rt(/ And therefore where an officer and accomptant of the

hy'a''lTrft"" King died in arrcar to him, the fherifF having returned-
terre-tenant?, that there werc no executors or adminiftrators, procefs ad
cornpiitandum ifTued againfi; the terre-tenants of his lands,
although no judgment had been againft himfelf in his life
time. Dyer 524. And in Plowd. 321 a. where this cafe
is cited, it is laid down ftill more generally, as held therein,
that if any perfon be accom.ptant to the King, or if any
money, goods, or chattels perfonal of the King come
to the hands of any fubjed by matter of record or matter
in deed, the lands of fuch fubjedl are by the courfe of the
Exchequer charged with the debt, and fubjed to the
King's feizurc, in whofever's hands they ftiall come after-
wards, whether it be by defcent, purchafe, or otherwife ;
and that the law of the Exchequer is confidered in fuch
cafe as the general law of tlie realm, and not as the law of
the Exchequer only. But this feems to be laid down too
largely, and is not at all warranted by the determination
in Dyer *'.

• See Favel's cafe in tiie time of Ed. III. Dyer 160. a. where it being found that,
after he was appointed a collector, being languidui in extremis, he alien'd his lands,
goods, l^c. and died without heirs or executors, procefs ad computnndum was
iflued againft the terre-tenants and the pofleflbrs of his goods. But it fhould feeni
that tills was on a fuppofition that the alienation was ia order to defraud the King.

Kfcire

REVENUE OF IRELAND. 291

Kfclre facias iffued againft coramiflioncrs of prize goods, Scirtfndns
grounded upon an inquifition, whereby they were found "J^^'"^"'^"^',
indebted to the King in a fum of money for prize goods, per proccfs
and to fliow caufe why the King fhould not have execu- Ki'ngVdd)t
tion for this debt. And upon demurrer it was infifted is not deter-
that a fcire facias ad jatisjacknduvi^ which is a judicial
writ, does not lie before the debt be determined upon
record ; for that it is uncertain what the debt is, by rea-
fon of the allowances that are to be made ; that * procefs
of the pipe would not lie, which is not fo ftrong a pro-
cefs ; (for, by this courfe, body, goods, and lands might
be taken into execution, when perhaps nothing was due;)
and that the auditing and ftating accounts is a judicial ad,
which ought to be done by the Barons, and not by inqui-
fition. And by Hale, Chief Baron, ^. dijlringas ad compu-
ta^dum is the ufual procefs. Hard. 22S.

All debts to the King on record bind the debtor's lands King's debts
from the time they are contraifled : for all lands beins; u"^'^'^u^'*

, . ,^. ^ bind the

held mediately or immediately from the King, when any debior'slands,
debt was recorded of any perfon it laid the eftate as liable
to fuch debt as if it had been a refcrvation on the original
patent or firft feudal donation. And therefore as the King

• Summons of the pipe iiTued againft a man to levy X 5°° upon a fufer (et upon
tim by a colle -Or ; and a motion was made to fuperfede it, becaufe it could not
be pleaded to, and it was fupeifeded : for, by Lord Chief Baron Hale, fummons
of the pipe ought not to ilFue but for a debt upon record, or a debt fiated and
determined, and not for money due by matter in pais, as this cafe is ; v/herefore
if a colieQor in chief charge his under coHeflor in account, or an accountant
(fharge another together with himfelf for goods of the King's fold to hiin, and
not paid for, fiuiunons of the pipe /hall not ifl'ue in tliofe cales, but a Jcire
facias, or a ilijlringai ad compulanaumy to wln'ch the party may plead ; for that
thefe debts are not debts of record, hut aiife upon the accountant's charge only;
and fo here ; and 7i /cite facias ad contfnilaniium ■WAa.y:i.x<}iiiii. Hard. 322. Samt
point determined, Hard. 504.

P p, 2 could

Cilb. Exc. Sis'.

122.

292 Of the exchequer and

could feize the land for non-{)ayment of the referved rent
or fervice, fo he could feize it for any debt with which it
was charged.

A trufl In fee A trud in fee of lands is liable to the King's debts by
Sriw'r°' the courfe of the Exchequer; for the writ of cxtcv.ii facias
debt. for levying the King's debts is of the debtor's lands, or of

any land of which any other perfcoi was feized to his ufe ;

tho' fuch an eftate does not efcheat in the cafe of felony,

becaufe there is a tenant to anfwer the Lord's fervice.

Hard. 495. 3 Chan. rep. 35. See 1 Vent. 132.

Or a term at- Whcrc 3 term is attendant on the inheritance, if the
fe.idani on K-in? cxtcnds the inheritance, he fhall have a rij-ht.to

the inhent- ° t> s

ance. the term ; but if the term be mortgaged to one who has

no notice of its being attendant on the inheritance, the
' mortgagee fhall hold it againfl the King. Prec. Cha. 125.

2 Vern. 389.

Where land The King's receiver being indebted to him for arrears

granted by ^f j^jg receipt?, and being feized in fee of land, conveyed it

the King fhall ' ' o _ . . ■'

not be ex in fee to I. S. who conveyed it to the King in fee ; and
tended fora ^-^^ receiver took it again from the King to him and his

oebt due to . .

him. heirs; and afterwards the receiver became further indebted

upon his account to the King. It was held in the court of
wards that tliis land was not extendible for any of the faid
debts ; becaufe the land itfelf was never chargeable in itfelf,
but in refpcd; of the perfon who was debtor, as in the cafe-
of a flatute ftaple ; (o as, when the King took the lands,
the debt was not thereby difcharged, but might be reco-
vered againft the debtor himfelf; but the land in the
King's hands was not chargeable ; and then when the
King conveyed the land over he could not againft his own
conveyance charge the land. But the Chief Baron doubted

it;

-93

REVENUE OF IRELAND.

it ; and therefore the court decreed for the difchargc of
the land, without prejudice to the ufe of the Exchequer
for the King's debt there. Hob. 45. But querc of this
cafe, for it leems a ftrange determination.

A pcrfon being feized of lands made a conveyance with Lands con-
a power of revocation, and afterwards died indebted to pov.erofre-
the King, and without having revoked it; it was held vocation ex-
that the land was extendible for the debt. 2 Roll. 295.
Godb. 2b'9.

But it was reckoned an abufe of the feudal prerogative Klngreftraln-
if the King feized the lands or pcrfon of his debtor where ^.t^/J""^""
there were goods fufHcient to anfwer the debt : wherefore jeizing lands
it was enaded by iruigna chartn, c 8. and declared as part ^j^^^^" '
of the liberty of the fubjcd, that the King or his bailiffs
fhould not feize any land or rent for any debt, whilft the
•chattels of the debtor are fufncient to render the debt,
and the debtor is ready to fatisfy it.

By.thefe means the abufe of the prerogative was totally wiifch mtro-
hindered, and the King could not levy his debt on the <juced the
land, whilft there were goods fufficient to anfwer it. From the pipe.^ °
whence it became neceffary to iiTue the fummons of the
* pipe againft the debtor, which is a procefs againfi: the
goods only i and when any thing was nlhiird on the fum-
mons of the pipe, then, and not before, the fecond re-
membrancer's procefs, fometimes called tlie long w^rit, or
prerogative procefs, ifTucd, which is againd body, goods,
and lands, 6v. heirs and executors. Gilb. -Exc. 124.

" But though tiie nature of the procefs of the pipe is fo clearly pointed out, In this
kingdom the luininons of the pipe is againft boiiy, goods, and lands. When this
practice cjuunenced, which feeiiis 10 have been originally through the luitlake or
ignorance of the ofticers, 1 have not been able to leain.

And

294 Of the E X C H E O^U E R and

Alteration of And tlius the iaw flood in England until the 33 Hen.
thfs rd"pea VIII. c. 39. by which it is enaded, that every fuit for the
by 33 Hen. King's debts, recognizances, obligations, or fpecialties,
fhall be made in the feveral offices and courts of his Ex-
chequer, and other courts of revenue, under the feal of the
faid courts, by capias, extendi facias, fnhpxna^ attach-
ment, and proclamation, if need fliall require, or any of
them, or otherwife, as unto the faid courts fhall be
thought by their difcretion expedient for the fpeedy reco-
very of tlie King's debts.

From the time of making this ftatute of 33 Hen. VIII.
c. 39. Lord Chief Baron Gilbert fays the pradtice com-
menced of making caftas, fieri facias^ or extents, at the
difcretion of the court, to levy the King's debts.

Prerogative Lord Coke fays, that after this ftatute, the ufual pro-

t^'be'^^nTo-^'^ cefs to the flierifF was, " that you diligently, by the oaths
ducedbythe of good and lawful men of your bailiwick, (£c. inquire
^\^^\n what goods and chattels, and of what price, he the faid
I. S, had in your bailiwick, ^c. and you fhall take them
all into our hands, to the value of the debt aforefaid, and
thereout caufe to be made the debt aforefaid, h'c. and if
it fliall happen that the goods and chattels ,of the afore-
faid I. S. fliall not be fufficient for the payment of the
debt aforefaid, then you fhall not omit by reafon of any
liberty, but you fhall enter it, and by the oaths of good
and lawful men diligently inquire what lands and tene-
ments, and of what yearly value, the faid I. S. had or was
fciztd of in your bailiwick aforefaid, ^c. and all and fin-
gular the aforefaid, in whofe hands foevcr they fliall be,
you fhall extend and take into our hands, £j?r. and you
fhall take the aforefaid I. S. fo that you have his body to
fatisfy us of the debt aforefaid, ^c."

But

RE VENUE OF IRE L A ND. 295

But Lord Chief Baron Gilbert, with great rcafon,
tliinks this writ might have been ufed before the fiatutc,
without any violation of inngna chnrta-, becaufe it feenis nut feems ta
fo contrived that an inquifition fhould be found wheiher f-c before,

• Cjiib cxc

the debtor had any goods and chattels ; and if upon the i^s.
inquifition there were not fufficient found, then to extend
the land, and take the body ; and that therefore it feems
to be a writ that was ufed in cafes of neceflity, before
33 Hen. VIII. but that fince that ftatnte there may be a
capias, levari, or cxteht, without any inquifition touching
the goods.

There are, according to L. C. J. Holt, five feveral forts
of executions for t!ie King. Firft a capias ad liitisjacieiuium,
which commands the flierifF to take the body of the The feveral
debtor. Secondly, a yf^'? /^c/'^j-, to fell his goods. Thirdly, executionsfor
an extendi facias, to extend his lands, &c. Fourthly, a writ, ' ^ '"^'
called the * long writ, comprifing all the former. Fifthly,
a levari facias, to levy the rents, ifiTues, and profits of the
lands, as in cafe of forfeiture of ifiues or of profits to be
taken upon an outlawry ; and upon this latter writ only,
the cattle of a Granger levant and couchant upon the land
may be taken. Comyn 51. i L. Raym. 306.

The writ of extendi facias or extent commands the

fheriff to feize the lands and tenements, goods, chattels,

and debts of the debtor, and to appraife them and extend _,

, , 1 • , iz • ) . 1 -1 , o 11 . The nature of

and take them mto tlie King s hands, until he Uiail be the extent for
fatisfied his debt ; with a provifo that be fell no goods, '"^^ ^'"S-
until further procefs. It is faid to be grounded on the
aforefaid ftatute of 33 Hen. Vllf. and is fo mentioned to

* But note, this feems to be a different wiit from the long writ, or treafuret'a
remembrancer's procefs.

be.

295 Of the E X C H E Q,U E R and

be in the end of the writ. It iflues from the equity fide
of the court, which is always open, and ufed formerly lo
lit much longer than it does now. Wlien the court does
not lit, they are made out, in England, upon the fiat of
a Baron, which is in the nature of an award of the court,
and they cannot be ante-dated before the fiat, 2 Strang,e
749. Bunb. 62.

BonJs to the Before the time of Hen, VIII. there were few bonds

Crown when ojyc,-j jq j[-,e Crowu. But recoguizauces might be taken

Cilb. Exc.95, to the Crown; for they were matters of record, and the

"^■'* King could not take but by matter of record. But towards

that time, as the revenue increafed, and merchants were

obliged to make payments, the cufiomers and colledlors

received bonds from the parties to the King. Thefj col-

ledors were no more than bailiffs or receivers, and not as

juftices between the King and the party; and therefore

the acknowledgements before them were not in a court of

record ; and there is this difference between them and

bonds of record, that thefe were immediately levied by

levari-, but thofe not of record could not be levied by

levari, but a Jcire facias was to ilTue thereupon.

Difference And the reafon of the difference is, that where an obliga-

between ^- ■ jid^Qowledg-ed In a court of record, fuch rccogni-

bonds to the ♦ O ' c

Crown and zance is the fame as a judgment, the conufor bemg
recognizan- perfonally prefcnt, and the court fuppofed to know him
Gilb. Exc 97. as much as a defendant againft whom they give judgment.
And hence it is that the levari ilTues, and all the other
prerogative procefs ; and that the debt cannot be difcharged
until there be a receipt upon record. But where the
King's minifterial ofHcer takes an obligation to the King,
fuch obligation is not of record ; but when the officer
delivers fuch obligation into court, the time of fuch deli-
very

RE V EN U E OF I R EL AND. 297

very is recorded; Co that if the obligation be jufl and the
conufor has nothing to fay againft it, nobody can contro-
vert the time of its A>«; becaufe the delivery is of record,
and therefore it ought to bind from that time. But the
obligation is no more than a warrant of attorney for the
minifteiial or other perfon to delivery it of record ; for
being an act in pais, and not of record, the conufor may
come in upon the return of the fcire facias and traverfe
the obligation ; but in this it differs from a \Yarrant of
attorney ; for if a man forge a bond, and warrant of
attorney, and then confefs judgment, the defendant can
never deny the deed, if a Jcire facias iffue after the year;
but in this cafe there is no judgment upon the bond, for
the bond is only delivered on record, and the judgment
arifes only on the Jcire facias.

When a bond or recognizance to the Crown is to be Proceedings
put in fuit, it is to be lodged in the Chief remembrancer's *'" ''°".'^^ °'"

rr- 1 r i r-ii- r t r- /,• recognizances

oince, and from the time ot delivery of the former (which to the Crown.

is to be recorded by him) it binds the lands of the obligor.

And thereupon fcire facias iffues thereon, direded to the

proper county, or two to the fheriffs of the city of Dublin,

let the place of abode of the party be where he will, to

fummon him to fhow caufe, if any he can, why execution

fliould not be.

If the flierifF returns a fcire feci, then the officer is to
enter rules to appear and plead thereon, as on an informa-
tion ; and the proceedings are as on fuch writs in fuits
between party and party ; with this difference, that when
the three firft rules to plead are expired, a fourth rule is
entered, viz. that the defendant plead in four days, or that
judgment be entered againft him, without further motion;

Vol. I. Q,q- and

On fcire feci
returned,
rules to plead.

SqS Of the EXCHEQ,UER amd

and if no plea be filed in thefe four days, judgment may
be entered without procuring a certificate of no plea.

On two «//;■/// If the flieriff returns two vibils^ the officer will upon
frHudgment! application enter a rulc of courfe for judgment, if no plea

in four days, which is the quarto die pojl, for two 7:ihils

are deemed prefumptive notice, and equal to a fcire feci;

and if no plea be filed in thefe four days, he will enter

the judgment.

No judgment But upon thefe fcire facias, no judgment is ufually

uiuaiiy en- entered, which is lefs prejudicial to the debtor, for then

he may obtain leave to plead ; and it is as beneficial to the

King to have an extent upon the bond or recognizance

itfelf as upon a judgment.

Leave may be If judgment fliould go upon two nihils, and the defend-
giventoplead ^^^^ makes afiidavit that he has a reafonable and juft
nient. defence to make, and that he is ready to make it, the

court will, upon motion, give him liberty to plead *,

Upon defend- If the defendant plead to the fcire facias, procefs is to
ants pleading, fl-jy jjU ^jjg pjg^ jg determined: but if goods or lands be

proccls to .

itay. extended, procefs is not to ftay without fpecial order of

Glib. Exc. ^[jg court, upon bringing into court the goods or th^e value

* In the cafe of tlie King againft Thompfon, in tills court, 26th November 1 74S,
and 29 June 1750, the defendant having executed a bond to the King for perform'-
ance of covenants to keep barracks in repair, writs oi fcire fncias iiFued thereon to
the flieriits of tiie city of Dublin in the ufilal manner, and two nihils l)eing returned,
the King had judgment, and a writ of levari ifl'ued ; but it appearing to the court
upon a motion for the defendant, that the defendant lived at Waterlord, and there-
fore w:is not fummoned, and the bond not being for the payment of money but for
performance of covenants, which appeared by affidavits to have been performed,
the court ordered the judgment and levari wliich ifl'ued thereon to be fet afide, and
that the defendant fhould be ar liberty to plead to x\\t fcire facias, although the ap-
plication was made upwards of four months after the levari bad iffued.

thereof,

REVENUE OF IRELAND. 299

thereof, or the mefne rents of the lands, or giving fccurity
to abide the order of the court ; and the reafon is, becaufe
when a man pleads in d.fcharge of the fcirc facias, he
pleads in difcharge of the debt, and therefore the debt is
in fufpenfe till the plea is determined ; but where the
lands and goods are extended, and he comes in to plead,
it is to difcharge an execution executed ; and therefore
.nothing is to be ftay'd, until fecurity be given to anfwer
the goods or the mefne profits of the lands.

If a bond be entered into to the Crown with a war- P-ce^ilngs
rant of attorney to confefs judgment, the warrant is vvHh „arrai«.
brought to the officer, who enters a confent in his book
ofjudaments, that judgment be forthwith entered up for
the King, and that execution fiiali ifiTue : In this cafe there
is 2Ljcire facias made out, figned by the officer and filed,
but never fealed; which is in the nature of a declaration-
at common law, and the judgment is made up as thofc on-
the plea fide by cognovit aclioaem ; becaufe they would not
fiay the return of two fdre facias, to delay the King's
execution, nor clog the rolls with two writs and two-
returns from the fiierifi.

Upon the writ of extent the fiieriff'is to hold an inquiry Proceedings
ia order to find the lands, &c. and the yearly value ;>?----
thereof by examination of witnefi-es; which finding he is
to return,' and that he hath feized the lands into his hands
for his majefty's ufe.

And- immediately upon his return, by the pradice in AndW/in.

En-land a levari ifTucs, to levy the mefne rates half (^'Ip^^l-,,.

yeady, or oftener if it be required, until the principal .70. .
debt, with cods and damages, as the court fhall think fit.

-500 Of the EXCHEQUER and

be fatisfied ; but the party may come and plead at the
return of the extent, before any profits be adually levied.

Uov! the And when the kvari goes out, the remembrancer's

lands are put rr ■ iii-i i- , r

in charge. oitice vvritcs the lands in charge to the pipe, and from
G1ib.exc.171. thence forward they are in charge on the fummons of the
pipe, and the fheriff returns the iffues and profits of them
annually; fo that it feems, that upon the firfl iffues he
anfwers to the kvari before the Barons, and thofe iffues
are drawn out into the pipe, in order to charge the fheriff,
that the next year the fummons of the pipe may go out
for the fame iffues, becaufe the lands are then within the
complete charge of the fiieriff.

Piaftice here But the pra61ice here is very different; for upon the
/ujhMamu return of the extent (which is here called a levari^ and
feems to be confounded with it) thefolicitor for the Crown
is to move for a cujiodiam and injunction; and the court
will order that the clerk of the pipe ^(:> make out a cujiodiam
of the lands, which is thereupon made to the colledor of
the diftrid, or of late more ufually to the folicitor, on
account of the frequent changes of the colledors, in trult
for the King, during the King's pleafure, at the yearly
rent of * five fhillings ; and the court will at the fame time
order that the chief remembrancer do iffue an injunction,
for putting the cuffodee or his affigns into the poffeffion of
the lands. But for the further proceedings hereon, fee
chap. 30. oi ciijiodiams.

* It is likewife ufuai to infert in the reddendum, thefe words, " over and above
the yearly reiat and arrears of the premil'es payable thereout to the King," but the
infertion of thefe words feems to arife either from confounding the cujlodiams
granted upon thefe levaris, with thofe granted upon feizures for arrears of the
King's rents, or from a caution leaft the lands ftould be fubjcft to a crown or quit
•rent.

But

REVENUE OF IRELAND. " 301

But in England, by the flat, of 33 Hen. VIII. 39 a bond nomis to the

to the King is in tlie nature of a ftatute ftaple, and p|,^^7am'rin

the Crown may iffue an * immediate extent upon it, at nature o( fta-

any time within a year after the bond was given. But if an'rimmed!-

it be doubtful whether the condition be forfeited, or if it ate extents

be profecuted after a year, a fcire jncins iffues. But the ^ '
crown may, even in fuch cafes, have an immediate
extent, upon an affidavit made before a Baron, that the
King's debt is in danger.

If goods be feized, and the extent returned, the court FenJiiioni t>.-

• 11 • r y r y- ■ r ^^ n> J Ponns, when

•Will, upon motion of the folicitor for the Crown, award j^ jfj-^,.
a writ of -j- 'venditioni exponas to fell them. But Lord Chief
Baron Gilbert fays, that in England, on return of the
extent, a rule of fix days is to be given ; and if the de-
fendant do not appear at that time, then a venditioni
exponas is iffued ; but that if he appear and plead, a further
rule of four days is given.

If two extents iffue againft a perfon bearing different Ittwoer.tenrs
tejies, and be delivered to the flieriff, and that which iJjJ'n'SJ',;,
bears the lateft tefle be delivered firft to him, he fliould lieU on that
take an inquifition on that which bears the earlicfl tcjie, °,^J^
and make the common return upon it, viz. that he had
feized the goods found into the hands of the King; and
the fame goods being found by the fecond inquifition, to

• It is faid tlwt tliofe immediate extents have been formerly, upon particular occa-
fions, ifTued in this kingdom; but as they arc founded, ns has been already men-
tioned, upon the a Hen. VUI. Eng. the legality of fuch proceeding here may be
juftiy queftioned.

f In England, terms for years are foLl by venliiioni exponas, upon extents for
tbfi King's debts. Bunb. 105, But fee Bunb. 71. where fuch wilt was lelufed.

return

301 Of the E X C H E O U E R and

return upon that, that they were feized upon the firft in-
quilition; otherwife, if he return upon both inquifitions,
that he has feized the goods, a venditmii exponas might
iffue upon each, and he may be liable to be charged witlt
both. Bunb. 323.

King's debt As to the fecoud particular, viz. Of the King's pre-

co'rd'bindTt'iie cedcnce in executions. If the King's debt be prior on

lands of the rccord, it binds the land of the debtor into whofe hands

Giib°Exc 19. foevcr it come; becaufe it is in the nature of a feudal

charge on the land itfeif, and therefore muft fubjed every

body that claims under it. Rut if the land were alien'd in

the whole, or in part, as by granting a jointure, before

the debt contraded, fuch alienee claims prior to the

charge, and therefore is not fubjeded to it.

Butifthefub- But if the fubjed's debt be by judgment or recognizance,
jeft's debton ^^^ -^^ ^^ ^.j^g Kind's debt, and the King extend the

record be pn- r t? ' o

or, the Kings lands fiift, the lubjedt fhall not by any after extent take

prefmed''un- ^^^^"^ ^^^ ^^ ^""'^ hands: But if fuch judgment be extended,

lefs it be after and poffefTion delivered to him by a liberate, he fhall hold

a^W.r«/., j^ difcharged from the King's debt. But if the King's

extent come before the poffeffion by liberate^ the King's

extent fhall be preferred, and the fubjed wait till the

King's debt be fatisfied.

Thereafonof The reafon of the difference is, becaufe the King's debt
Ibid'**''^'^'"^^' ^^ ^" ^^^ nature of a feudal charge, which, if it come on
the lands before the property of them is altered, feizes
them as it might have done for the original fervice at firft
impofed; but if there had been a lawful alienation before
fucli debt, there it is not the feud of the tenant, and
therefore fueh charge cannot affcd it; therefore if there
was a precedent judgment or recognizance and a liberate

purfuant

' RE VENUE OF IRELAND. 303

purfuant, before the King's extent comes down, tlicrc it

cannot charge the lands, for the property is complv°tely .,

altered by the extent of the fubjedt, which relates to the

time that the judgment was firft given, or recognizance

acknowledged, and is only an execution of it; but if the

King's extent had come before the liberate, he had charged

the land whilfl it was in the hand of iiis debtor, and then

his charge would be fatisfied, as if it had been in the firft

feudal donation. And the lien upon lands by the fubjed's

debt came in by the flat, of Well. i. for before that the

judgment did not bind the land ; but the King's debt bound

the land before that ftatute, and the ftatute does not touch

the prerogative ; and therefore the King has a power to

levy upon the lands, notwithftanding the preceding lien

by judgment •, and therefore may feize lands that are

bound by a preceding judgment, whilft the lands are in

cuftody of the law on the elegit^ and before the poflef-

lion is adually delivered to the creditor, as a fatisfadiou

for his debt.

If A obtain judgment againfl B, and B afterward enfeoff in wiiat cam
C of his land, and then A aliigns his judgment to the King, ex?eS"buff
in this cafe the King fliall extend but a moiety of the lands moiety.
in the hands of C. But if A had afllgned the judgment to ^'"^•^-'■"^■94-
the King, before B had enfeoffed C, the whole lands had
been liable; for the King by his prerogative could extend
all the lands of the debtor for his debt; but the feoffment
being made to C, before the affignment of the judgment to
the King, they were the lands of C before B became in-
debted to the King, and therefore the prerogative of the
King, which makes it a feudal charge, never affeded
thofe lands, but they are fybjeil to the fame lien only to
which they were when it was only a debt due to A.
3 Leon. 239. 4 Leon. 10.

A executed

S04 Of the EXCHEQUER At<i>

Where the A cxccutcd a bond to B, and C afterwards obtained two

Kings debt iudfrments of the fame term a2;ainft A, and B affifrned his.

(lull noi be J o to a ^

prricrrsd, debt to the King; C took out two elcgits upon his jadg-
ments, and extended both moieties of A's lands; and then,
procefs iffued out of the Exchequer for the debt afllgned to
the King J and the queftion was whether the King's debt
fhouldbe preferred in this cafe, and it was determined that
it iTiould not. But the reafons upon which the determi-
nation was founded don't appear clearly from the reporter.
One reafon afTigned is, that the King's debt fhall be pre-
ferred when it is in equal degree, otherwife not. But
this is a diftin6tio-n that does not feem to hold univerfally.
Another reafon which feeras a better one is, that the fub-
jed's title was prior to the King's, and executed. But it
was likewife faid that the 33 Hen. VIII. c. 39. which
enafls " that the King's fuit fhall be preferred before any
perfon's, and that he fhall have execution before any
perfon J fo that his fuit be commenced before the other
perfon's," abridged the prerogative in this refped. Hard.
23, 6'c.

The King's As to the King's execution of goods, it relates to the

b^ndrgoods time of awarding thereof, which is the te/ie of the writ,
from ihe /^/f. as it W3S in the cafe of a common perfon before theftatrvte
of 29 Car. II. c 3. Eng. and 7 Will. III. c. 12. Irifh. For
though by that ftatute no execution fhall bind the pro-
perty of goods but from the time of the delivery of the
writ to the flierifF. Yet, as this ad does not extend to the
King, an extent of a later * tejie fuperfedes an execution
of the goods by a former writ.

• Bunb. 39, admitted, per curiam, that an extent binds from the tejli. t Strange
580. S. P.

And

REVENUE OF IREL AND. 305

And therefore, where an extent ifTued upon a flatute '^houg'' after
ftaple at the fuit of a fiibjcd, and the flierifF fcized the ihefuitoftlie
conufor's eoods, and after the day of the return, but ["''.i'^'^' "? -

c ' r ! I Iwerale being

before an adual return, and before a liberate, a preroga- given.
tive writ iffued againft the conufor for a debt due to the
King, it was preferred. Dyer 67. b. 2. Ro. ab. 158.

But a fale of a chattel, honafide^ by the King's debtor But not if
fhall bind the King, fo that his extent fhall not reach it in ^j^" ""^
the hands of the alienee. 8 Co. 171.

K fieri facias, tefted 3d April, iflued againft a perfon, by An extent
virtue of which the fherifF levied the goods, ^c but be- goi'dsfelzed
fore a fale, or the return of the writ, an extent came to upon ^ fieri
the fherifF at the fuit of the Crown to levy the goods of 'no'\"(o\si!^^
the debtor, bearing iejie 2d May 5 the fheriff returned the
fpecial matter, on ihe fieri facias ^ and likewifc upon the
extent, in which it was faid that the debtor was pofTefTed
of the goods upon 30th April ; upon application to
the court of Exchequer, he was obliged to amend his
return, tho' there had been an inquifition taken ; and in
this cafe it was taken for granted that tho' the goods were
levied by virtue of the fieri facias^ three days before the
tejle of the extent, yet that was no bar to the Crown.
But the reporter adds a quaere, if they had been fold,
becaufe then execution had been executed. Bunb. 8.

An extent having ifTued againfl a tenant, the landlord An ment
diflrain'd for rent : the next day the extent was executed, "^'" "^7

' ■' . place or a

and the inquifition found the goods then in the pofTefTion landlord's
of the tenant i it was moved that the landlord might have ft^t'^ofSAnn!
the benefit of the flat, of 8 Ann. for his rent, notwith- Eng.

R r ftanding

3o6 Of the E X C H E 0,U E R and

ftanding this extent j but it was denied by the court,
Bunb, 269.

Goods dif- Upon a demurrer by the Attorney general to a plea to

not"i"oid Habie an inquifitjon upon an extent, the queftion was, whether

to the King's the goods in the inquifition were legally feized into the

wife"of goods King's hands, having been two days before diftrain'd for

pawned. rent, but not fold. And it was determined by the court

of Exchequer that they were, for that by the diftrefs they

are in the cuftody of the law, and the property of them

is not altered ; and till an alteration of the property they

are liable to an extent at the fuit of the Crown, But it

was admitted that it would be otherwife of goods pawn'd

before the tejle of the extent, becaufe the pawning is an

alteration of the property. 2 Vefey 288.

Extent being
tefted on the
fame day as
an aflignment
by commif-
fioners of
bankruptcy
fhall be pre-
ferred.

The goods of
a colleftor of
the land tax
feized by the
commiflloners
liable to the
King's debt
in preference
to the af-
fignees under
a conimiifion
of bankruptcy
iffued againll
him.

So where a man being indebted to the King by bond,
an extent ifTucd againft him, and an inquifition found him
poffeffed of goods ; a third perfon pleaded that a commif-
fion of bankruptcy had iffued againft him, that the goods
were feized by virtue of a warrant from the commiffioners,
and that the commiffioners had affigned to the affignees,
on the day of the teJle of the extent; on demurrer,
judgment was given for the King ; becaufe the extent and
affignment being on the fame day the extent is to be pre-
ferred. Trem. P. C. 637. 2 Show. 481. Bunb. 33.

The colle£lor of the land tax being indebted to the
commiffioners of the land tax, and having become a bank-
rupt, they by virtue of a power given them by ad of par-
liament iffued their warrant, by which his goods were
feized, and an affignment was in three days afterwards
made of his effecfts by the commiffioners ; and on an adion
of trover brought by the affignees, it was held by lord

Hardwicke

RE VENUE oiMR ELAND. 307

Hardwicke and the court of King's-bencli, that the col-
ledor was to be confidered as the King's fervant, and'
indebted to him, it being the King's money that he
collcdted, and the allowance to him being made by the
King; and that tho' the warrant was not to be confidered
as equal to an extent, fo as to bind the goods from the date,
yet that until an affignment the property was in the bank-
rupt, and the crowns hands were upon the goods, and
created a lien before the affignment ; and that the Crown
was not bound by the ads relating to bankruptcy, not
being named ; and that upon this fcizure all the right
which the affignees had was to redeem the goods upon
payment of the money, they being a pledge in the hands
of the commiffioners for that purpofe. 2 Strange 978.

A deputy poft-mafter became indebted to the Crown, Affignees of
and an extent iffued againft him ; he afterwards became •'ankniptcy

o ' _ not relieved

a bankrupt, and the affignees under the commiffion againft an ei-
obtained an order, that on payment of what was due upon 'a" ';'„'' a' debt
his bond, the extent fhould be difcharged : upon motion to <.iue to the
difcharge the order, it appeared by affidavit that the £°|,^"p''tV''''
bankrupt had promifed alfo to difcharge a debt due from father, whick
his father (who was alfo deputy poft-mafter and was fince ,|f;(-g^ (0^037.
dead) to the Crown, and for which a diem clauftt extremum
had iflued, and therefore it was held by the court that
the affignees who flood in his place ought not to have
the benefit of this order, unlefs they would pay both debts
purfuant to his promife. Bunb. 337.

It has been already obferved that if the King's debtor Of the pre-
died, his debt was to be preferred in payment : But this Kingrd°b^'^
muft be underftood, where the King's debt is on record ; by executors.
and therefore the King muft be firft fatisfied debts by
judgments, ftatutes, recognizances, fines or amerciaments,

Rr 2 in

3o8 Of the EXCHEQUER and

in his courts of record ; and it would be a devaflavH in
the executor to pay other debts before them. But debts
due to the King, not of record, feem not neceiTary to be
fatisfied before debts due to other perfons, where there is
no notice given of the King's debt j as where money is
due to the King for wood, tin, eftrays, zd'c or for
amerciaments in a court baron or other court not of record,
Comyn 438.

The King As to the third particular, viz. of the King's preroga-

rfffgnment o" ^Jve with regard to the debtors of his debtors, it is to be

a debt due to obfervcd that the King, by an ancient prerogative, could

Giib. Exc. take from his debtors an affignment of any of their debts ;

'^7- which was not allowed in the cafe of a common perfon ;

becaufe it would have promoted maintenance j but it was

not prefumed that the King would maintain an unjuft

fuit.

Or extend
fuch debt In
aidof his debt.
Madox, 666,

And by another prerogative, if the King's debtor was
unable to fatisfy the King's debt out of his own chattels,
the King could betake himfelf to any third perfon, who
was indebted to his debtor, and recover of fuch third
perfon the debt due from him, in order to ^et fatisfad^ion
of the debt due to the Crown ; and upon fuch recovery
had, fuch third perfon was acquitted againft the King's
debtor, and the King's debtor was acquitted againft the
King dc tanto.

The Kings Likewife, by the ancient ufage of the Exchequer, the

debtor might j^jng's debtors or accomptants were wont to have writs

have aid ot => i • i r

the Crown to of aid, whcrcby to recover their debts of fuch perfons as

[iebts" '"^ ^'^^''^ indebted to them, in order to enable them to anfwer

Madox 66S. the debts they owed to the King.

And

REVENUE OF IRELAND. * -oo

And the King may likewife have extents againft the King may
debtor of the debtor of his debtor, and fo on as far as |n™/J-
dcbts can be found j becaufe the fecond debtor, when his mtum.
debt is feized, is a debtor to the King, fince the King can
feize a chofe in a&ion^ and then the King may have an
extent to feize the choje in adion due to fuch fecond debtor.
But fee 4 Inft. j 15.

But no obh'gation, recognizance, 6'^- for performance Bonds forper-
of covenants, though it be forfeited, or for any other co™^am3°^
matter than a debt due, can be affigned to the King by
his debtor. 4 Inft. 115. 4 Leon. 9.

And it is faid that thefe aflignments of debts to the Affignments
King are not favoured in law, v/hen the King's immediate \-^^ '^^^^ ^
debtor is able to pay the debt ; for by the affignment at the favoured.
King's fuit, the body, lands and goods of the debtor to
the King's debtor are hable to the Kingj whereas at the
fubjed's fuit, he could have had but his body, or goods,
or half his lands. 4 Inft, 115. And fee 2 Leon. 31.
4 Leon. 80.

When any debt is found by -f- inquifition, and feized Sdre/hd^na
into the King's hands, either at the profecution of the Jbts,'anc["he
King, or in aid of his debtor, procefs o£ fcire facias is to form of it.
be awarded againft the party; w\\\c\\ fcire Jacias fets forth f''*^' ^"'^
the original debt, and then fets forth the inquifition taken
of the debt due to the King's debtor, by virtue of fuch
extent in aid.

f Debts are not bound by the ieJU of tJi€ extent, but by the caption of thj
inquiruion, Bunb, 265,

Proceedings

lo Of the EXCHEaUER and

Proceedings Proceedings of this nature are very rare here, though

rare heie." frequent in the Exchequer in England, where feveral

rules have been made concerning them, to prevent abufes,

which would be proper guides to follow herej for which

fee Gilb. Exc, 173.

Rules con- By thofe rules, he who affigns a debt is to take an oath

i^^ En"|and!'" ^^^^ ^^^ ^6^)1 affigned is a juft and true debt, and has not
been formerly put in fuit in any other court ; and that it
is his own proper debt, originally due to him, bona fide ^
without any truft ; and that he hath not received the
fame nor any part thereof, except ^c.

And by another, he who defires any debt to be found
by inquifition in his aid, is to take an oath that he is
juftly indebted to A, one of the farmers of the King's cuf-
toms, and that the fame is a juft and due debt, originally
due unto the faid A, bona fide, without any manner of truft ;
and that B is juftly indebted to him originally and bona
fide, without truft ; and that the faid debt hath not been
put in fuit in any other court ; and that he hath not
received the fame, and that C is much decay'd in his
eftate, fo that unlefs a fpeedy courfe be taken againft the
faid C the faid debt is in danger of being loft.

And by another, no further procefs is to be taken for
debts in aid, than to inquire and feize the lands, debts,
and perfonal eftate of him that is debtor to the King's
debtor, or accomptant, unlefs it be by fpecial order made
in open court.

The

RE VENUE OF IRELAND. ' 311

The reafon of thofe rules, Lord Chief Baron Gilbert fays, And the rea-
was becaufe they made a flate of the procefs; for many f°''of''ie»"
perfons indebted to the King alFigned their own debts to
the King, in order to get immediate extents againft their
debtors; and therefore the court took care, that they
fhould fwear them to be juft debts, and likewife that they
flioukl proceed no farther than an inquiry and feizure,
and not to fell goods, without fpecial order of court.

By another rule there, no debts without fpecialty lliaU Other rules.
be affigned to the King; otherwife in the cafe of debts
in aid.

By another, no debts without fpecialty fhall be found
by inquifition for debts in aid, unlefs it be by order, upon
motion in open court, and except it be for debts due to
the King's farmers.

And by another, no immediate procefs of extent is to
be awarded for debts in aid, but in cafes of extremity,
and upon oath to be taken, as aforefaid..

The reafon of which is, becaufe no debts can appear to And therea-
the court to be due to the King's debtor, without a ^ono^'bem,
fpecialty; and the prerogative of the King fhould not be
abufed, by the afTignment of fimple contrad debts before
they are tried ; but where fuch debts are found to be upon
extents in aid, there they are recorded upon the oath of a
jury; but the court will not let fuch extent in aid ifTue,
before they are fatisfied that they are jufl debts, and
necefTary to be got in by the King's debtor,

312

Of the exchequer and

Sureties may If the principal debtor to the King fail, and his fureties
SrSf* P^y t^^e debt, they (hall have the prerogative procefs
againft prin- againft the principal. Comyn 390.

CJpal.

But as thefe immediate extents do not feem to have
been pradifed in thofe cafes in this kingdom, it will be
fufficient to refer to Hard. 404. Bunb. 58, 127, 221, 225,
300. Comyn 388. where feveral points are determined
concerning the iffuing them.

King's debtor A farmer of excife having taken out an extent in aid

obtaining a againft a debtor of his that had failed, by which means

tent in aid the Other creditors of his debtor were defrauded, upon a

obHged to re- jji^ brought againft him in Chancery to be relieved, it

appearing that he had fufficient cftate of his own to

fatisfy the King's debt, he was decreed to refund, i Vern.

469,

But fuch
matters are
not cxamina-
'h\e in the
court of
Chanserj.

But in a later cafe, where one of the King's receivers
took out an extent againft himfelf, and had a fimple
contrad debt due to himfelf found, and took out a pre
facias againft the executor of the fimple contrad debtor ;
and the executor brought his bill in Chancery to be
relieved, fuggefting that the proceedings were fraudulent,
and on purpofe to gain a preference of creditors in a
fuperior degree, and that the receiver was able to pay the
King's debt himfelf; the receiver pleaded the proceed-
ings in the Exchequer in bar to the relief prayed, but
confeflcd that he was able to pay the King's debt at the
time of the extent j and the court allowtd the plea.
Prec. Cha. 47.

REVENUE OF IRELAND. 313

So where an extent in aid was taken out by a farmer
of the hearth-money, againft his own debtor, againft whom
a commilTion of bankruptcy had before iffued, but before
the aflignment of his cfFedls ; and the aflignees brought
their bill in Chancery to be rehevcd againft the extents ;
the bill was difmifTed, for that the court of Chancery had
no jurifdidion in thefe cafes; and that any irregularities
in the extents were properly examinable in the court of
Exchequer, from whence they iffued. Free. Cha. 153.
2 Vern. 426.

VoL.I. Sf CHAP.

314 Of the E X C H E Q^U E R and

CHAP. XXVII.

Of the several REMEDIES for tke RECOVERY
OF THE KING'S RENTS.

THE remedies for the recovery of the King's rents
are either I. by diflrefs, II. by feizure, or III. by
information.

The King And firft, as to the remedy by diflrefs ;. if the King has

for^hisren" ^ ^^"^ fervicc, rent charge, or rent feck, arifing out of
on any lands lands, he may diftrain for it in all the other lands of his

tenant, of whomfoever they be holden. 4 Inft. 119.

2 Inft. 132.

ot" his tenant.

Whiift in the But this is to be underftood, where the lands fo dif-
h°3 «nant.°' drained are in the adual poffeffion of the King's tenant,

and not in the poffeffion of his tenant for life, or years,

or at will, ibid.

Tho' the rent And the King may referve a rent out of a franchife or
fraiK:hrfe°t^* matter incorporeal, as well as out of lands, and may
1 Will. 307. difirain on any other lands of tiie tenant for it.

may diihain ^^ ^ ^^"^ ^^°'<^ °^ ^^^ K.ing by rent, and arrears incur,

the goods of and the tenant make leafe to another, the King may

nantoftthc diflrain the goods of the under-tenant for the arrears,

land. in a,iy place off the land holden.

1 Ro. ab. 670. ^ "^

2 R. ab. 159. By

REVENUE OF IRELAND. 315

By the flat, of 53 Hen. III. c. i;. Enn:. it is declared
that it fhall be lawful to no man to take diftrefs out of
his fee, or in the high- way, nor in the common ftrcet,
but only to the King or his otHcers, having fpecial autho-
rity to do fo.

And by the flat, of 28 Ed. I. c. 12. Eng. it is further Diilrefs for

provided, that all diftreffes which are to be taken for the ^'^^t'^Sobe

King's debt fhall not be made by beads of the plough, made by

fo long as a man may find other-, and that too great dif- J^^g," ^^^

trefs fliall not be taken for his debts, nor driven too far; too g^reat dif-

and that if the debtor can find furety, until a day before ^'^^' "'''^"'
the day limited to the fheriff, the diftrefs fliall be releafed
in the mean time.

It is obferved by Mr. Barrington in his obfcrvations Great abufes

upon the ftatute dejcaccarlo, that at this time the flierifi"s fl,°eTiilfs"^vilio

generally farmed the King's revenue, and confequently farmed the

were guilty of thofe enormities and cxadions which the '^^^""^•
farmers of the publick revenue have in all countries been
juftly charged with.

Replevin does not He againft the King, nor where the Replevin Kes
mg IS party, nor wliere the taking is in right or the the King.
King, and yet it is lawful in fuch cafe for the flie riff /ri.'/. 7/
facie to grant replevin, but when it is fliewn that the King
is party, or that the taking is in right of the King, there
the flieriff fhall ceafe, Br. repl. p. 33.

And Lord Chief Baron Gilbert aiTigns this rcnfon; for The reafon
that thcdiflrefs for the King's debt is in the nature of a
levan, which is a writ of execution ; and that confequently

S f 2 no

whv

3i6 Of the E X C H E Q^U E R and

no replevin lies againft the King, any more than it does for
goods taken in execution at the fuit of common perfons.

Attachment And In the cafe of a conftable, who being fined by the

eii' agaldtThe commilfioncrs of the land tax, and diftrained, afterwards

party fore- replevied, it was held by the court of Exchequer in

P evying. England, that if there be a diftrefs for any duty to the

Crown, the perfon diftrained cannot replevy; and that if

he does, an attachment fliall be granted againft him for

the contempt. Bunb. 14.

Oragainftthe And in the cafe of the King againfl: fir Thomas Denny
'^"''^- in this court, 28 May 1756, a diftrefs being taken for an

arrear of quit rent, alleged to be due to the Crown, by
virtue of a warrant from the colledor of the diftridl, was
replevied by the flierifF of the county, whereupon an at-
tachment was awarded againft the fherifF; although it
was infifted that no rent was due at the time of the
diftrefs.

And in the cafe of the King againft the fiierifFof the
county of Rofcommon, &c. Eafter term 1757, on a like
application, an attachment was awarded, unlefs caufe;
but no further proceedings were had, the flieriff having
made a proper fubmiffion.

Tiie proper Rut if the party, whofe goods are diftrained for the
[he'pmyTn king's debt, have any matter of relief to fiiow, the
iiich cafe. ufual method is to depofite the fum for which the diftrefs
is taken, and then to apply to the court by counfcl, on
affidavits of the fads; and if it appears to the court that
the diftrefs was taken improperly or unjuftly, they will
relieve the party, by ordering the fherift'or other officer
of the Crown, by whom the diftrefs was taken, to return

the

REVENUE OF IRELAND. 317

the money, or by attaching him, according to tlie circum-
ftances of the cafe. Sc
Lord Ikerrin Trin, 1746.

ftances of the cafe. See the cafe of the King againil

Secondly, as to the remedy by writ of feizure ; hereto- Wrftsoffe!-
fore where lands, out of which a rent was payable to the '"'*•
Crown, were returned as wafte, the Crown was under
great difficulty in the recovery of the rent; which being
reprefented to government, on the 2ifl of February 1661,
the following order was made, viz.

Whereas feveral lands in Ireland, liable to pay his Rule of 21
Majefty's new quit rents, are by the commiffioners ap- Feb. i66i,as
pointed for afTeffing the faid lands returned wafte, to the where lands '
leflening that branch of his Majefty's revenue; which af^^^t^fieti'
being made known to the lords juflices and council, their
lordihips by their order of the -f- 22 February inf}. did re-
quire and dire(5t the Lord Chief Baron and the rcfl of the
Barons of this court, to caufe all fuch lands to be feized
into his Majefty's liands, and difpofed of for his advantage
and benefit, until the quit rent with the arrears thereof
be difcharged, as by the faid order remaining of record in
the Lord Treafurer's remembrancer's ofHce of this court
appeareth; in purfuance whereof it is ordered by the
court, that the faid remembrancer do forthwith iffue *
feizures to the fherifts of the refpedive counties of this-

kingdom

f So In the original, but the date mud be a miftate.

* It does not feem very dear, in what light thefe feizures are to be confidered,
or upon what legal authority they are founded; for an order of government foiely
cannot be deemed fuch. if they are to be cor.fidered as a prerogative proccfs, in
the nature of an immediate extent or lei'ari, for the levying ths debt due to the
Crown, they feem not wananted by (he laws of this kingdom ; fuch procefs being,
as has been fhown in the laft chapter, grounded on the ftat. of 33 Hen. 8, 39. Eng.
and even in England, it feems to be held that a levari ought not to iilue for a fee

far.Ti

31?^ Of the exchequer and

kingdom v.herein fuch lands do lie, to feize the fame into
Ans Majcfty's hands, returnable the next Eafter term ; and
in order thereunto his Majefty's Auditor general is to re-
turn to the Hiid remembrancer a full and perfect lift of the
lands fo returned wafte, to the end that his Majefty's re-
venue may the fpeedier be * performed.

And the conftant ufage hath been fince, if a fufficient
diftrefs be not to be had, upon a proper affidavit of the ■
fad, and upon a confiat from the Auditor general of the
charge upon the lands, and the arrear due, and upon
counfel's motion thereon, for the Court to award a writ of
feizure, without ^ fcire facias^ direded to the fherifF, to
feize the lands.

Seizure of So likewife if the arrear be out of the rent of a redory,

thin^^""^"' tithes, fair, ferry, fifliery, or other incorporeal thing, of
which there can be no diftrefs, upon fuch conjlat and
motion the court will grant a writ ot" feizure.

.Conjiataiiht KwA x\\t coujlat is deemed a fufficient finding of the

lent in liei
an ofiice.

lent in lieu of King's title upon record to fupply the want of an office.

which in fuch cafes has been held neceftary to entitle the

King.

Selzurewhere It has been doubted whether upon a refcue of a diftrefs

I'cfc'ue'd'^ taken for the King's rent the court could grant a writ of

feizure ; but in Trin. term, 18 July, 1750, in the cafe of

farm rent; but that a diftrefs is the proper remedy. Bunb. 348. If theyareconfidered
as a re-entry by the Crown, for a breach of condition, in non-payment of the rent, it
may be queftioned whether there ihould not be a previous inquifition finding the rent
to be due. See 2 Inft. 20J. Cr. El. 2zo, S55. Cr. Car. loe. Poph. 53, 5 Co.
56. b. z. Ro. ab. 184, 215.

• So in the original.

the

RE V ENUE OF I RE L A ND. 319

the Kins; againft the lands of Clonbeg, it was determined
that in fach cafe a writ of feizurc is a proper remedy to
recover the arrcar ; for that where the diftrcfs is refcued
the lands are in effed as wafte ; and it was like wife held
that it is not neceffary in fuch cafe to give notice to the
tenants before the ifTuing the writ ; for that the diftrefs
and refcue are a fufficient notice that the rent was due ;
and that if a conditional order were made, the punduality
and nicety required in ferving it, and the opportunity-
given thereby to the parties to conteft the fervice and the
charge, would put the Crown to more expenfe than the
value of the arrearj fo that the King would lofe by reco-
vering his rents.

And the court will alfo in fuch cafe grant attachments And attach-
againft the perfons committing the refcue; as was done '"^"^'
3d Feb. 1756, in the cafe of the King againft the lands of
Bonanc in the county of Sligo.

The affidavit of the diftrefs and refcue is generally Upon afflj?.-
made by the collector's driver, who is to fwear that he V^.°^'''*

, cirivcr

was authorized and empowered by the colledor to diftrain
the land ; and this affidavit is to be filed in the fecond
remembrancer's office.

Formerly it was ufual for the colIe£lors of diftrids, by Ru!eof4Dcc.
order from the comrnilfioners of the revenue only, and n-^'-''. ^*;

' Itraining the

Without a writ of feizure, or any writ or procefs from the comminion-
court, to feize rectories, tithes, (^c. for arrears of Crown fJ;l;''°'"fc-^
rent, and to fet them to tenants. But by a rule made in
this court, 4 Dec. 171 1, it was declared that fuch practice
was contrary to law, and the ancient and conftant ufage
and courfc of the Exchequer : for that when any redory,
vicarage, or lands, are in arrear to the Crown, the commif-

fioncrs

3<jc) Op the EXCHEQ^UER and

fioners cannot feize them, but mull apply to the court of
Exchequer in the ufual manner, who thereon iflue their
feizure, direded to the {herifF of the county where the
hinds He ; on return of which the court grants a ciijlodiajii
thereof to fome perfon in truft for the Crown until the
arrear be paid. And the court declared that the commif-
fioners ought for the future to proceed on all fuch occa-
fions according to the ancient ufage of the Exchequer.

Attachment In fom5 fpccial cafes the court have diic<5ted the attach-

Inci wrk of'^' ment to i Tue to the fherifF; as was done^ in two cafes

afliaanceto or Nov. 1688. And they will upon fpecial application

futvant''"'" order a writ of afTiftance to ifTue to aid the purfuivant.

Proceedings Upon the Writ of feizurc, as upon a levari facias, the

cntheieiziiie {};iei-iff jg to Call a jury, and hold an inquiry, in order to

cujiiduun, find the lands, V)'c. and their value ; which finding he is to

and injunc- ^gj^^j.j^ \^^q ^^,5 court, and alfo that he has feized the lands,

6't". into his hands for his M.ijcfty's ufe ; upon which

return and finding a cu/iodiam is to be made out, and an

injundion ilTued, as is mentioned in the lall chapter.

wiietlier the And it is faid that on this injumflion the fherifF may

tenants in rcmove and tum out cvcry tenant on the lands, although

iMyte°r"e- they fliould havc legal interefts fubfifting prior to the

Hovedbythe fgi2ure; for that the King's feizurc is in this cafe in the

injuniSion. ' r ^ r 1 ^ j

nature of a re-entry for the non-payment or the rentj and
that the King comes in then by title paramount to all
leafes made by his tenant. However this power is rarely-
put in execution, and only in defperate cafes ; the ufual
method being to get an order for the tenants to pay their
rents or fet out their tithes as the cafe is.

And

REVENUE OF IRELAND. 321

And when the cuftodee of the Crown is put into pof- Cudodeemay
feffion of the lands, &c. he may fet them to tenants during J^out''"?'
his intereft therein, without any order or further power ther order.
from the court whatfoever; and the ufual method is by
pubHck cant, after pubHck notice given, from year to
year. But if they be fet at an under value, or there be
any improper methods ufed in fetting them, the court
upon proper application will relieve the party injured.

Thirdly, the King may have remedy by information in Of the re-
debt, in the name of his Attcuney general, againft the fornfation'b
grantee or alienee of the land, or againft his heir, or <^ebt.
againft an incumbent of a redory, &c. for rent accrued
during their time; as he may likewife againft the Exe-
cutor, &c. of the grantee, for arrears due in the time of
the teftator; or againft the heir, if the Executor, &c. has
not aflets fufficient ; and upon judgment obtained in fuch
information, the Crown may have a levari.

Or an Englifh information may be brought in the equity OrEngliii,
fide of the Exchequer, againft the heir, executor, or ad- *
miniftrator of ihe grantee or alienee, for rent incurred in
the time of the anceftor; which is the more eligible
method, becaufe the Crown may thereby have a difcovery
of affets*.

• Mr. Howard having, in the exercife of the duty of his office, had frequent
occafions to take the opinions of the mod eminent council, as well in England as
this kingdom, with regard to the proper methods of proceeding for the recovery of
the King's rents, under different circumftances, and thofe opinions having received
tiie fanftion from time to time of judicial determinations by this court, he appre-
hends it may not be ufelefs to infert here an abfttadl of them.

Vol. I Tt And

322 Of the EXCHEQ^UER and

And It was holden, that the cattle, isfc. on the lands out of which the rent is
due, in the hands of the heir of the grantee, may be diflrained for rem due, as well
in the time of his anceflor as in his own time ; and that the cattle, i^c. on other
lands of the heir in his poffellion may be diftrained for rent incurred in his own time.
And that the fame holds as to the alienee and his heir.

That where a diftrefs is to be taken on other lands of the King's tenant, than
thofe which are charged with the rent by the grant, and in another diftrift, in fuch
cafe, as the colleflors are confined to their feveral diftritls, fo that the collettor of
that where the lands charged lie cannot diflrain the other lands, nor tlic colleflor
of that where the latter lie cannot diftrain for rent not given in charge to him, it is
proper that the commidioncrs of tlic revenue do give a Ipecial authority tor the
purpofe to the collector of the diftrift where the diftrefs is to be made.

That where the King grants a reftory or tithes to a bifhop and his fucceflor.s, in
truft for the incumbents having cure of fouls in his diocefe. the King may diltram
the cattle of the incumbent in any lands in his aftual poffeilion (though no part of
the glebe land, or any land belonging to the reftory) for any rent which became due
during his incumbency, but not for any arrear which accrued in the time of his pre-
decelfor ; but that the glebe lands may be diftrained for the arrears due in the tmie
of bis predecelFor.

That where a grant is made by t! e Crown of impropriate or appropriate tithes,
under the a'l of fettlement, to a bifhop and his fuccelfors, to the ufe of the incum-
bent and his fuccelfors, " the bilhop, Uc. to permit the incumbents to take the
tithes, C3°f the incumbents, Is'c. from time to time indemnifying the bifliops," by
which words it ihould feem to be the intention of the grant, that the bifhop Ihould
be liable, yet as the a£t of fettlement (ante 207) vefts the tithes in the incumbents,
and the rents are referved from and payable by the incumbents, who fhould there-
fore be confidered in confltui5lion of law as having thofe tithes, and as fallins^ under
the defcription of the /e'vari, which mentions fuch lands, <Sfc. as the deb'or had, '
yc (Godb. 294), and as there is a clear remedy againft the incumbent, no attempt
fliould be made to recover the tent from the bifliop.

In the year 1762 fevetal large arrears of Crown rent for fifty years and upwards
having grown due out of fevetal reftories and tithes, and efpecially in the county of
Dublin, of which there did not appear any grants from the Crown, nor any evidence
of the title of the Crown thereto, except the ancient rent-rolls, and the aft of
fettlement, by which all forfeited reftoiies and tithes are veiled in the incumbents
Laving cure of fouls j in this cafe it was agreed by thofe opinions :

I. That if the reftory appeared to be impropriate or appropriate fuch rent-rolls
will be good evidence of the Crown rent anciently referved.

2. That

REVENUE OF IRELAND. 323

2. That thefe rent-rolls, confidering the length of time fince any rent was paid to
the Crown, would not be fiiflicient evidence in themlelves to fupport the title ot the
Crown, efpecially as there are other circuniftances the prool of which, or feme of
them, might be expefted, as that the reftoiy was impropriate before 1641, that it
was feized an(3 fequeftered during the time of that rebellion, the attainder of the
proprietor, l^c.

END OF THE FIRST VOLUME.